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Risk Management and Compliance as Main Topics within Nowadays’ Romanian Internal Auditing

Author

Listed:
  • Carata. Maria Alina

    (Bucharest University of Economic Studies)

  • Spãtariu Elena Cerasela

    (OvidiusUniversity of Economic Studies, Constan?a)

Abstract

Today’s business environment is characterized by a number of pressures for a more effective risk management. The present paper highlights the perspectives of internal audit which should be considered as an important progress factor for current Romanian organizations. Our findings suggest that Romania has created the premises for the future development of internal auditing as a main function within companies which could help them become more efficient and competitive. As it is demonstrated during our research, internal audit has a great impact on the effectiveness of corporate governance. By controlling risk management, auditors will be able to maximize audit’s positive results. Our findings propose some conclusions for improving internal auditing functions especially by effectively managing organizational and structural risks.

Suggested Citation

  • Carata. Maria Alina & Spãtariu Elena Cerasela, 2013. "Risk Management and Compliance as Main Topics within Nowadays’ Romanian Internal Auditing," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1141-1145, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1141-1145
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    More about this item

    Keywords

    internal audit; risk management; compliance; risk based internal auditing;
    All these keywords.

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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