Advanced Search
MyIDEAS: Login

Internal Audit Quality - A Key Element For The Management Decision

Contents:

Author Info

  • Dascalu, Doina Elena

    (Universitatea Spiru Haret, Facultatea de Finante si Banci)

  • Turlea, Eugeniu

    (Academy of Economic Studies)

  • Nicolae, Florina

    ()
    (Universitatea Spiru Haret, Facultatea de Finante si Banci)

Registered author(s):

    Abstract

    The dialogue among stakeholders, audit committees and the regulatory authorities on the role and performance of internal audit has never been more robust, or more candid. The quality should be considered from three points of view: effectiveness in meeting the needs of stakeholders, efficiency and effectiveness in the use of the latest internal audit best practices, and effectiveness in complying with applicable professional and/or regulatory internal audit standards and requirements. Internal audit must address all three dimensions to be considered highly effective in today's challenging environment. Increasingly, audit committees and management are looking for objective feedback on the effectiveness of their internal audit functions. This demands a structured approach and methodology as well as indepth knowledge of internal audit practices and processes.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://mihaicovaci.intercer.org/site/37/images/39.pdf
    Our checks indicate that this address may not be valid because: 404 Not Found. If this is indeed the case, please notify (Brindusa Covaci)
    File Function: Full text
    Download Restriction: no

    Bibliographic Info

    Paper provided by Osterreichish-Rumanischer Akademischer Verein in its series Papers with number 2009/39.

    as in new window
    Length: 10 pages
    Date of creation: 16 Jun 2009
    Date of revision:
    Handle: RePEc:ris:sphedp:2009_039

    Contact details of provider:
    Postal: Kuhn Platz 6 Wien
    Phone: (004021) 455.1000
    Fax: (004021) 314.39.08
    Email:
    Web page: http://www.oraverein.tk
    More information through EDIRC

    Related research

    Keywords: stakeholders; audit committee; quality; internal control; management;

    Find related papers by JEL classification:

    This paper has been announced in the following NEP Reports:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:ris:sphedp:2009_039. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Brindusa Covaci).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.