IDEAS home Printed from
   My bibliography  Save this article

Internal Audit And Corporate Governance, An Added Value For Entities’ Management


  • Ana Morariu

    (The Bucharest Academy of Economic Studies)

  • Neluta Mitea

    (The Bucharest Academy of Economic Studies)

  • Flavia Stoian

    (The Bucharest Academy of Economic Studies)

  • Cornel Crecana

    (The Bucharest Academy of Economic Studies)


The audit service is setting itself the purpose of an historical preview in the area of theinternal audit and the Corporate Governance, having the goal of evaluating the past, present andthe future of an entity in achieving the target-objectives so vital today for the public and economicentities in Romania. Through its objectives, the internal audit helps the management through theinternal audit planning to discover the risk of business, the lacks of the internal control and theshortage of an inefficient management of the material, financial and human resources.

Suggested Citation

  • Ana Morariu & Neluta Mitea & Flavia Stoian & Cornel Crecana, 2009. "Internal Audit And Corporate Governance, An Added Value For Entities’ Management," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-29.
  • Handle: RePEc:alu:journl:v:1:y:2009:i:11:p:29

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    internal audit; Corporate Governance; internal audit standards;

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2009:i:11:p:29. 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: (Dan-Constantin Danuletiu). General contact details of provider: .

    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.

    We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.