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Internal Auditing Value Added Concept


  • Emilia Vasile

    () („Athenaeum” University Bucharest)

  • Marin POPESCU

    () („Athenaeum” University Bucharest)


The analysis showed that no risk management process is perfect for identifying all failures and in order to avoid them, the managers must take into consideration the recommendations of the internal auditors.

Suggested Citation

  • Emilia Vasile & Marin POPESCU, 2011. "Internal Auditing Value Added Concept," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 30(2(22)), pages 57-64, June.
  • Handle: RePEc:ath:journl:tome:22:v:2:y:2011:i:22:p:57-64

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    More about this item


    internal audit; value added; manager; internal control; auditing committee;

    JEL classification:

    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • P17 - Economic Systems - - Capitalist Systems - - - Performance and Prospects
    • P35 - Economic Systems - - Socialist Institutions and Their Transitions - - - Public Finance
    • P2 - Economic Systems - - Socialist Systems and Transition Economies


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