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The evolution of the internal auditing function in the context of corporate transparency

Author

Listed:
  • Melinda Timea Fülöp

    (Babes-Bolyai University, Cluj-Napoca, Romania)

  • Szabolcs Vilmos Szekely

    (Babes-Bolyai University, Cluj-Napoca, Romania)

Abstract

The study presents relevant aspects concerning the evolution of internal auditing, after the economic recession. The reasons that persuaded the authors to tackle the evolution of the internal auditing function are the timeliness actuality and importance given to internal auditing in the post-economic crisis period. Therefore, at the level of published literature, a series of studies concerning the evolution of internal auditing and its role were analysed. Following the conceptual delimitation and the presentation of the study concerning the published literature, the authors undertook a qualitative study, which covered the perspectives of the internal auditing function. The result of this analysis indicates that even though a series of changes have been undertaken concerning the function of internal auditing, in the recent period, the role and the importance of this function inside the entities will change.

Suggested Citation

  • 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.
    • Handle: RePEc:aud:audfin:v:15:y:2017:i:147:p:440
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    References listed on IDEAS

    as
    1. Ionela-Corina CHERSAN, 2016. "Internal audit practices and trends in Romania and worldwide," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(141), pages 987-987.
    2. 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.
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    Citations

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    Cited by:

    1. TAIWO Isaac Babatope & ADEGOKE Victoria Adewunmi, 2019. "Evaluation of Internal Audit Operations and the Efficiency of Educational Performance in Nigerian Universities (A Case Study of Ekiti State University, Nigeria)," Business and Management Studies, Redfame publishing, vol. 5(4), pages 49-61, December.
    2. Younis A. Battal Saleh, 2022. "The Meaning and Classification of Financial and Administrative Deviations According to CSR: An Initiative to Promote Contemporary Internal Auditing Idea," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 12(1), pages 119-144.
    3. Mariana Cristina BULUCEA, 2020. "Audit Firm Rotation And Audit Quality: Case Of The Listed Romanian Firms," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(22), pages 158-168.
    4. Diana Elena BRINZA & Mihaela Iuliana DUMITRU, 2020. "The Supreme Audit Institution," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 19(1), pages 38-45.
    5. Nensi XHANI & Marioara AVRAM & Ilir MECE & Latif CELA, 2019. "Comparative Study on the Organization of Internal Public Audit in Albania and Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(155), pages 473-473.

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    More about this item

    Keywords

    Internal audit; IIA; governance; evolution;
    All these keywords.

    JEL classification:

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

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