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The Relationship Between Internal And External Audit

Author

Listed:
  • Atanasiu Pop
  • Cristina BoÅ£a-Avram
  • Florin BoÅ£a-Avram

Abstract

Analyzing the evolution process of internal audit, from its beginnings and so far, we can easily notice that internal audit function was born through detaching of some activities from external audit, the result being that there some situations when these two functions could be easily confused. The reality is that internal audit and external audit are two distinctive functions; net differenced, but which are also characterized through some complementary relationships. In this paper, we try to give our contribution at the clarification of the similarities and differences between these two functions, making a literature review that allowed us to identify some very interesting studies that permitted us to emphasize the main criterions that influenced the relationship between internal audit and external audit.

Suggested Citation

  • Atanasiu Pop & Cristina BoÅ£a-Avram & Florin BoÅ£a-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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    File URL: http://oeconomica.uab.ro/upload/lucrari/1020081/18.pdf
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    References listed on IDEAS

    as
    1. Mario J. Maletta, 1993. "An Examination of Auditors' Decisions to Use Internal Auditors as Assistants: The Effect of Inherent Risk," Contemporary Accounting Research, John Wiley & Sons, vol. 9(2), pages 508-525, March.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    internal audit; external audit; objectivity; competence;
    All these keywords.

    JEL classification:

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

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