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Internal Audit: Defining, Objectives, Functions And Stages

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  • Daniela Petrascu

    (Lucian Blaga Unversity of Sibiu)

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    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.

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    File URL: http://eccsf.ulbsibiu.ro/RePEc/blg/journl/5315petrascu.pdf
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    Bibliographic Info

    Article provided by Lucian Blaga University of Sibiu, Faculty of Economic Sciences in its journal Studies in Business and Economics.

    Volume (Year): 5 (2010)
    Issue (Month): 3 (December)
    Pages: 238-246

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    Handle: RePEc:blg:journl:v:5:y:2010:i:3:p:238-246

    Contact details of provider:
    Postal: Lucian Blaga University of Sibiu, Faculty of Economic Sciences Dumbravii Avenue, No 17, postal code 550324, Sibiu, Romania
    Phone: 004 0269 210375
    Fax: 004 0269 210375
    Email:
    Web page: http://economice.ulbsibiu.ro/
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    Related research

    Keywords: internal audit; efficiency; effectiveness; risk audit; system audit; performance audit; regularity audit;

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