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Planning Internal Audit Activities Using The Gantt Chart

Author

Listed:
  • Georgiana Susmanschi (Badea)

    (Spiru Haret University and the chief of internal audit in a public entity, Constanta, Romania,)

  • Elena Ruse

    (Andrei Saguna University and a financial auditor, Constanta, Romania,)

Abstract

The internal audit registers a large range of activities, which means that the internal auditor spends much of his time on documentation on missions, workbooks, delimitation of auditable objects and identification of significant risks. The internal auditor must "be covered with papers" for each opinion, recommendation, idea, written official/justificatory evidence is required to certify the auditor's statements. Planning internal audit (both annual planning and mission planning) it is a time-consuming stage, a recurring activity, the same documents are planned to be elaborated in every mission (Service order, declaration of independence, mission statement, etc). This paper aims to identify and show a computerized way of planning internal audit activity, so that this stage could be streamlined and done in a more efficient manner. In this aspect, we are working on a Gantt chart template searching for efficient ways for planning activities.

Suggested Citation

  • Georgiana Susmanschi (Badea) & Elena Ruse, 2018. "Planning Internal Audit Activities Using The Gantt Chart," Management Strategies Journal, Constantin Brancoveanu University, vol. 42(4), pages 132-139.
  • Handle: RePEc:brc:journl:v:42:y:2018:i:4:p:132-139
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    More about this item

    Keywords

    internal audit; Gantt chart; quality of internal audit;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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