IDEAS home Printed from https://ideas.repec.org/a/ath/journl/v50sy2018i4p74-85.html
   My bibliography  Save this article

Perspectives Of Internal Audit Performance In Economic Organizations

Author

Listed:
  • Cristian Virgiliu Radu

    (Valahia University, TargoviÅŸte, Romania)

Abstract

The notion of audit comes from the Latin auditum as an obedience, then an investigation, and ultimately a suggestion of solutions, the audit allowing the contribution of value to the reasoning of a motivated and independent person. Audit is the process by which competent, independent individuals collect and evaluate evidence to form an opinion on the degree of correspondence between those observed and certain predefined criteria. The audit term is fashionable. Fashion may pass, but the need for competent and independent evaluations in various areas is growing. As an examination, in order to determine the properties of a representation, the audit first applied to financial representations. There is financial audit, investment audit, marketing audit, quality audit, audit of information systems, IT, office, and social audit.

Suggested Citation

  • Cristian Virgiliu Radu, 2018. "Perspectives Of Internal Audit Performance In Economic Organizations," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 50(4), pages 74-85, June.
    • Handle: RePEc:ath:journl:v:50s:y:2018:i:4:p:74-85
    as

    Download full text from publisher

    File URL: http://aimr.univath.ro/download/1162_008.pdf
    Download Restriction: no
    File URL: http://aimr.univath.ro/en/article/PERSPECTIVES-OF-INTERNAL-AUDIT-PERFORMANCE-IN-ECONOMIC-ORGANIZATIONS~1162.html
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    audit; risk management process; organizations;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ath:journl:v:50s:y:2018:i:4:p:74-85. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Cosmin Catalin Olteanu and Emilia Vasile (email available below). General contact details of provider: https://edirc.repec.org/data/feathro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.