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Importance Of Internal Audit Within An Entity


  • Corina-Maria, DUCU

    () (“Constantin Brâncoveanu” University, Romania)


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

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    More about this item


    entity; control; risks; governance; performance;

    JEL classification:

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


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