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The Correlation Of Internal Audit - Internal Managerial Control At The Entities Of Public Interest In Romania

Author

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  • Magdalena DANESCU

    (Valahia University of Targoviste, Romania)

Abstract

For an operation in parameters expected by all those interested, any public interest entity takes steps to create a strong link between risk management, the degree of development of the internal management control system and corporate governance. The knowledge that management needs to direct its activities is obtained from the analyses performed in order to identify the vulnerabilities and opportunities for the development of the managed entity. This becomes achievable only with the well-positioned support of the relationship between the internal audit and internal managerial control.

Suggested Citation

  • Magdalena DANESCU, 2021. "The Correlation Of Internal Audit - Internal Managerial Control At The Entities Of Public Interest In Romania," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(2), pages 39-55.
    • Handle: RePEc:brc:brccej:v:6:y:2021:i:2:p:39-55
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    References listed on IDEAS

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    1. Saam, Nicole J., 2007. "Asymmetry in information versus asymmetry in power: Implicit assumptions of agency theory?," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 36(6), pages 825-840, December.
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    More about this item

    Keywords

    Internal audit; internal managerial control; corporate governance; risk management; public interest entity;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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