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Internal Audit and Relevance Within Companies

Author

Listed:
  • Seria Crina

    (The Bucharest University of Economic Studies)

Abstract

The paper intends to emphasize the evolution of internal audit and its role throughout years from fraud detection, checking records, compliance procedures to adding value to the companies and providing assurance related to the policies and controls to safeguard data security. The article also captures the way internal audit function interacts with external auditors. It is presented the relationship between internal and external auditors, considering the fact that companies could benefit from their cooperation, taking into account that they should complement each other in order to avoid the duplication of their efforts.

Suggested Citation

  • Seria Crina, 2014. "Internal Audit and Relevance Within Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 580-584, May.
    • Handle: RePEc:ovi:oviste:v:xiv:y:2014:i:2:p:580-584
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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/ANALE%20vol%2014%20issue_2_2014.pdf
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    More about this item

    Keywords

    internal audit; external audit; evolution; role;
    All these keywords.

    JEL classification:

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

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