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Remarks On The Importance And Necessity For Public Entities To Associate In Order To Perform Efficient Activities Of Internal Audit

Author

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  • Ghita Emil

    (Universitatea Spiru Haret - Centrul Universitar Craiova, Facultatea de Management Financiar Contabil)

Abstract

In Romania, due to territorial extend of the audited entities, we deal with a great number of isolated departments for internal audit, consisting of 1 to 2 auditors. The international audit standards recommend that the number of internal auditors should cover at least the minimum of activities performed by the departments for internal audit. Related to this matter, the first-class international practice recommends that their number should be of three intrenal auditors at least. The internal auditors of these departments consisting of 1 to 2 individuals encounter particular problems concerning the documentation, standards acquiring or implementation.

Suggested Citation

  • Ghita Emil, 2008. "Remarks On The Importance And Necessity For Public Entities To Associate In Order To Perform Efficient Activities Of Internal Audit," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 4(1), pages 265-268, May.
  • Handle: RePEc:ora:journl:v:4:y:2008:i:1:p:265-268
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    File URL: http://steconomice.uoradea.ro/anale/volume/2008/v4-management-marketing/046.pdf
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    More about this item

    Keywords

    internal and public audit; obligatory procedures of internal audit; risk analysis; realizing the function of internal audit through association (employment or office); chief employment or office for internal public audit; the Ministry of Public Finances;
    All these keywords.

    JEL classification:

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

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