IDEAS home Printed from https://ideas.repec.org/a/brc/journl/v23y2013isp111-116.html
   My bibliography  Save this article

Importance Of Internal Audit Within An Entity

Author

Listed:
  • Corina-Maria, DUCU

    () (“Constantin Brâncoveanu” University, Romania)

Abstract

The efficient operation of the entity in the current economic conditions involves the practical existence of an internal audit department which aims to plan and conduct various audit missions. The implementation of this function increases the efficiency to attract and use resources, as well as the effectiveness of the processes effectuated in order to improve performance. Moreover, today, the internal audit is a powerful tool to assist management in managing the operations within the entity.

Suggested Citation

  • Corina-Maria, DUCU, 2013. "Importance Of Internal Audit Within An Entity," Management Strategies Journal, Constantin Brancoveanu University, vol. 22(Special), pages 111-116.
  • Handle: RePEc:brc:journl:v:23:y:2013:i:s:p:111-116
    as

    Download full text from publisher

    File URL: http://www.strategiimanageriale.ro/papers/130514.pdf
    Download Restriction: no

    More about this item

    Keywords

    entity; control; risks; governance; performance;

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:brc:journl:v:23:y:2013:i:s:p:111-116. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan MICUDA). General contact details of provider: http://www.univcb.ro/ .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.