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Internal Audit And Its Role In Improving Corporate Governance Systems


  • Neculai Tabara

    (‘Alexandru Ioan Cuza‘ University Iasi Romania)

  • Mihaela Ungureanu

    (‘Alexandru Ioan Cuza‘ University Iasi Romania)


The corporate governance implies a cycle that extends from the steering andmonitoring role of the board, to the administrative and operational executives and the role ofinternal and external auditors certification. These roles come from three different levels ofgovernance. Efficiency level can impact another, but also governance throughout theorganization. In this sense, the system includes all activities, from monitoring, operation andcontrol to the processes and activities to meet the needs of different stakeholders.Implementing a system of corporate governance involves the basic principles leading torelations between different participants, to define responsibilities and ensure the correctoperation of the decision making process. A well-based information system is essential foroptimal functioning of organizations, but also for their future development.

Suggested Citation

  • Neculai Tabara & Mihaela Ungureanu, 2012. "Internal Audit And Its Role In Improving Corporate Governance Systems," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-12.
  • Handle: RePEc:alu:journl:v:1:y:2012:i:14:p:12

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    References listed on IDEAS

    1. Kirsty Rae & Nava Subramaniam, 2008. "Quality of internal control procedures: Antecedents and moderating effect on organisational justice and employee fraud," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(2), pages 104-124, January.
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    Cited by:

    1. BADEA, Georgiana & SPINEANU-GEORGESCU, Luciana, 2013. "Methods For Assessing The Performance Of Internal Audit," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 4(3), pages 51-59.

    More about this item


    corporate governance; internal audit; audit committee; corporate control;

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • O16 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance


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