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Trends and priorities in internal audit

Author

Listed:
  • Victoria STANCIU

    (Bucharest University of Economic Studies)

Abstract

The status of the internal audit as an important pillar for corporate governance is recognized unanimously; however, this status is gained through a continuous and joined effort of all internal auditors and by a clear and solid vision of the internal audit function’s development, designed by the chief of internal audit. This status recognizes the internal audit’s support for the achievement of company objectives and the improvement of risk management and it also requires continuous quantitative accumulations in the work of internal auditors. From this perspective, the author’s attention focused on the main risks and priorities that the internal audit is facing as they are reflected by international studies and surveys. The conclusions emphasized by the author’s research may be considered important milestones for the improvement of the internal audit function in Romania and for its solid connection to the realities and problems the companies are confronting with.

Suggested Citation

  • Victoria STANCIU, 2016. "Trends and priorities in internal audit," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(141), pages 1003-1003.
    • Handle: RePEc:aud:audfin:v:14:y:2016:i:141:p:1003
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    File URL: http://revista.cafr.ro/temp/Article_9497.pdf
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    References listed on IDEAS

    as
    1. Gerrit Sarens & Marco Allegrini & Giuseppe D'Onza & Robert Melville, 2011. "Are internal auditing practices related to the age of the internal audit function?: Exploratory evidence and directions for future research," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(1), pages 51-64, January.
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    Cited by:

    1. Melinda Timea Fülöp & Szabolcs Vilmos Szekely, 2017. "The evolution of the internal auditing function in the context of corporate transparency," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(147), pages 440-440.
    2. Eugeniu TURLEA & Mihaela MOCANU, 2016. "The profile of the internal auditor in the Romanian banking sector," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 12(143), pages 1235-1235.
    3. Cristina IOVU, 2017. "Aspects concerning the internal audit of inventories," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(146), pages 276-276.

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    More about this item

    Keywords

    Internal audit; risk assessment; performance; audit plan.;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

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