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Internal Audit - Pillar of Corporate Governance

Author

Listed:
  • Alexandru Georgiana

    () (“Spiru Haret” University)

  • Constantin Nicolae Vasile

    () (“Spiru Haret” University)

Abstract

Corporate governance represents the system through which a company is being controlled and managed. In defining of this concept, works on the idea overall performance of the company is based on the theory of interest holders. The paper concerns about the relationship between corporate governance and internal audit, focusing on the role of internal audit within the economic entity, and thus in corporate governance, knowing that the value of a company maximizes in the extent to which managers succeed to identify and harmonize the conflicts of interest between the social partners of the firm, especially between shareholders and managers.

Suggested Citation

  • Alexandru Georgiana & Constantin Nicolae Vasile, 2011. "Internal Audit - Pillar of Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 69-72, May.
  • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:69-72
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    More about this item

    Keywords

    internal audit; corporate finance; corporate governance; internal control; risk management.;

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • 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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