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Internal Audit Regulations In Romania And Their Convergence To European Exigencies


  • Victor Munteanu

    (Romanian-American University of Bucharest)

  • Marilena Zuca

    (Romanian-American University of Bucharest)

  • Alice Tinta

    (Romanian-American University of Bucharest)


The aim of our approach is to clarify the role and position of the internal audit in thefunctioning of the organizational systems within the present social and economic context.On the one hand, the research had in view a systematization and reassessment, and, on the otherhand, a synthesis and analysis of the opinions found in the specialty literature about the abovementioned subject and the regulations established by the various professional organizations andnational and international authorities existing in the field of research.The internal audit is a dynamic process that should evolve together with the society and should bestrongly connected with its economic stage.

Suggested Citation

  • Victor Munteanu & Marilena Zuca & Alice Tinta, 2010. "Internal Audit Regulations In Romania And Their Convergence To European Exigencies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-26.
  • Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:26

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    References listed on IDEAS

    1. Tiron Tudor Adriana, 2010. "Disclosure Practices Concerning Consolidated Financial Statemens Of Romanians Groups Of Entites," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 601-606, July.
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    More about this item


    internal audit; corporative governance; management-audit relation.;

    JEL classification:

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


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