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The Modern Practice of Internal Auditing in the Context of Globalization


  • Dragos Laurentiu Zaharia


  • Luminita Dragne


  • Doina Maria Tilea



Internal Audit is an independent and concise activity, which provides advice to improve operations, designed to add value to an organization. [1] It helps an organization accomplish its objectives by bringing a systematic, disciplined and improving methods of risk management and resource assessment. Internal auditing is a catalyst for improving an organization's governance, risk management and control, providing insights and recommendations based on analysis of assessment data and business processes. With commitment to integrity and accountability, internal auditing provides value to governing bodies as an objective source of independent advice to government. Professionals called internal auditors are employed by organizations to perform the internal audit activity.

Suggested Citation

  • Dragos Laurentiu Zaharia & Luminita Dragne & Doina Maria Tilea, 2014. "The Modern Practice of Internal Auditing in the Context of Globalization," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(2), pages 174-176, June.
  • Handle: RePEc:khe:journl:v:6:y:2014:i:2:p:174-176

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    More about this item


    Risk; audit; insurance; advice; control;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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