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Internal Audit Function, Organizational Culture and Their Influence on Corporate Governance

Author

Listed:
  • Spãtariu Elena Cerasela

    (Ovidius University of Economic Studies, Constan?a)

  • Carata? Maria Alina

    (Bucharest University of Economic Studies)

Abstract

Through this paper the authors are trying to highlight the strategic role that internal audit function holds in increasing the efficiency of corporate governance. The research starts with a comprehensive approach to internal audit and internal control, our intention being to identify synergies between the internal audit function and its impact on the quality of corporate governance. The present study aims to help auditors and companies in general, on the development and implementation of organizational strategies in order to make internal auditing a vital factor for the future success of companies, especially through effective action in reducing risks and costs.

Suggested Citation

  • Spãtariu Elena Cerasela & Carata? Maria Alina, 2014. "Internal Audit Function, Organizational Culture and Their Influence on Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 738-742, May.
    • Handle: RePEc:ovi:oviste:v:xiv:y:2014:i:1:p:738-742
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    More about this item

    Keywords

    internal audit; organizational culture; corporate governance.;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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