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What’s the main role of the Internal Audit in the Corporate Governance of a firm?

Author

Listed:
  • Carata? Maria Alina

    (Bucharest University of Economic Studies)

  • Spãtariu Elena Cerasela

    (OvidiusUniversity of Economic Studies, Constan?a)

Abstract

The purpose of this study consists in highlighting the role and responsibilities of the internal audit function and the way a firm approaches corporate governance. We drew up some directory lines recommended by IIA in order to touch the general scope of internal audit. The value of this paper resides in identifying the areas in need of improvement in order to be in compliance with the global requirements.

Suggested Citation

  • Carata? Maria Alina & Spãtariu Elena Cerasela, 2014. "What’s the main role of the Internal Audit in the Corporate Governance of a firm?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 447-452, May.
    • Handle: RePEc:ovi:oviste:v:xiv:y:2014:i:2:p:447-452
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    More about this item

    Keywords

    internal audit; corporate governance; reporting; corporate social responsibility; internal audit charter.;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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