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The Importance of Financial Accounting Information in the Internal Audit


  • Ion Croitoru
  • George Calota

    () ("Dimitrie Cantemir" Christian University)


Accounting and financial information to enable internal and external users to identify, measure, classify and evaluate operations and activities of an organization to be able to substantiate and adopt management decision Information is an essential element of progress, because with the economy grows and the need for information, especially financial and accounting information, whose complexity has to be the one in which more accurately to reflect the patrimonial situation of an organization or its economic-financial results. The role of internal audit is to assess the financial and accounting information provided by the organization and to provide reasonable assurance regarding the reliability, operation of internal control of financial and accounting activity, efficiency and effectiveness in using available resources and to provide solutions for improvement of organization based on the quality financial and accounting information.

Suggested Citation

  • Ion Croitoru & George Calota, 2012. "The Importance of Financial Accounting Information in the Internal Audit," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3-4), pages 65-70, September.
  • Handle: RePEc:khe:journl:v:4:y:2012:i:3:4:p:65-70

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    References listed on IDEAS

    1. P. Korhonen, 1998. "Multiple Objective Programming Support," Working Papers ir98010, International Institute for Applied Systems Analysis.
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    More about this item


    Accounting; financial and accounting information; internal audit organization; users; management decisions; management; performance;

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing


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