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The Internal Audit in Private Companies

Author

Listed:
  • Enache Tasica-Daniela
  • Ducu Corina
  • Stefan Petre

    (1 Decembrie 1918 University, Alba Iulia
    Constantin Brâncoveanu University, Pitesti
    1 Decembrie 1918 University, Alba Iulia)

Abstract

One of the major characteristics of the audit is to permanently resort to various criteria, norms and standards. This attitude is, on the other hand, much more systematic as the audit is applied as professional norms. It is of a major importance to respect the stages of the financial-accounting audit, both for the auditors and for the patrimonial audited unit whose administration can be defined as a totality of decisions that apply its strategy. We may consider that when the financial audit gets support from the internal control it appears as an operational audit, and when it determines the application of the strategy it appears as the audit of the administration control.

Suggested Citation

  • Enache Tasica-Daniela & Ducu Corina & Stefan Petre, 2010. "The Internal Audit in Private Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1579-1581, May.
    • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1579-1581
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    More about this item

    Keywords

    linternal audit; private companies; strategy; control;
    All these keywords.

    JEL classification:

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

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