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Internal Audit And Management Control

Author

Listed:
  • Sorin Domnişoru
  • Sorin Vînătoru
  • Daniel Goagără

    (University of Craiova)

Abstract

Noticing that notions such as „control”, „audit” and „review” are „readily” employed in the field language of daily occurrence, as well as in specific regulations, we felt the need of expressing a personal outlook regarding their area of activity. Considering this background, we have focused on the issue of financial control of management related to the internal audit and the management control, in order to reveal, in an accurate way, what meaning should be assigned to each of these notions. According to all existing pros and cons the delimitations included in this paper, we consider that, as long as they are perceived in the sense we have evoked in this paper, the internal audit and the management control, by means of their services of great complexity, may constitute real resources meant to provide the professional management and the eradication of the dilettantism.

Suggested Citation

  • Sorin Domnişoru & Sorin Vînătoru & Daniel Goagără, 2009. "Internal Audit And Management Control," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(37), pages 226-233, May.
  • Handle: RePEc:aio:aucsse:v:1:y:2009:i:11:p:226-233
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    File URL: http://feaa.ucv.ro/AUCSSE/0036v1-0028.pdf
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    More about this item

    Keywords

    audit; control; review;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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