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The Relationship Between Internal And External Audit


  • Atanasiu Pop

    () (Babes-Bolyai University of Cluj-Napoca,)

  • Cristina Bota-Avram

    () (Babes-Bolyai University of Cluj-Napoca)

  • Florin Bota-Avram

    () (Babes Bolyai University of Cluj-Napoca)


Analyzing the evolution process of internal audit, from its beginningsand so far, we can easily notice that internal audit function was born throughdetaching of some activities from external audit, the result being that there somesituations when these two functions could be easily confused. The reality is thatinternal audit and external audit are two distinctive functions; net differenced, butwhich are also characterized through some complementary relationships. In thispaper, we try to give our contribution at the clarification of the similarities anddifferences between these two functions, making a literature review that allowed us toidentify some very interesting studies that permitted us to emphasize the maincriterions that influenced the relationship between internal audit and external audit.

Suggested Citation

  • Atanasiu Pop & Cristina Bota-Avram & Florin Bota-Avram, 2008. "The Relationship Between Internal And External Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-18.
  • Handle: RePEc:alu:journl:v:1:y:2008:i:10:p:18

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    References listed on IDEAS

    1. Leydesdorff, Loet & Dolfsma, Wilfred & Van der Panne, Gerben, 2006. "Measuring the knowledge base of an economy in terms of triple-helix relations among 'technology, organization, and territory'," Research Policy, Elsevier, vol. 35(2), pages 181-199, March.
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    More about this item


    internal audit; external audit; objectivity; competence;

    JEL classification:

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


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