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Internal Audit: Defining, Objectives, Functions And Stages

Author

Listed:
  • Daniela Petrascu

    (Lucian Blaga Unversity of Sibiu)

Abstract

This article aims, through a detailed presentation as to provide clarification for a better understanding of what internal audit definition, objectives, functions and stages of its development mean. It is also exposed a brief history about the emergence and development of internal audit and regulatory framework. I also plan to linking theory and practice by reference to documents used: both the evidence considered and especially those prepared by the auditors in connection with the performance audit and its use in the audit report.

Suggested Citation

  • Daniela Petrascu, 2010. "Internal Audit: Defining, Objectives, Functions And Stages," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 5(3), pages 238-246, December.
    • Handle: RePEc:blg:journl:v:5:y:2010:i:3:p:238-246
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