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Internal Audit Comparative Analysis - Management Control Concepts


  • Mihai-Dorel Jurchescu

    () (Caraş-Severin Council, Romania)

  • Nătăliţa-Mihaela Lesconi-Frumuşanu

    () (”Eftimie Murgu” University of Reşiţa, Romania)


Given Romania's integration into the European Union we consider it appropriate to clarify some terms used in auditing activities of both public funds and European funds. International practice requires a clear separation of internal audit activities from other management control concepts and recommend to establish an internal controlling system as well as an internal audit structure under the coordination of the manager as being the only ways cap able to respond to current risks faced by public entities. Internal Audit, along its evolution - characterized by complex dynamics and adaptability - created confusion regarding the concept of control. The research presented in this paper is based on works published to date regarding the conceptual boundaries of this notion.

Suggested Citation

  • Mihai-Dorel Jurchescu & Nătăliţa-Mihaela Lesconi-Frumuşanu, 2010. "Internal Audit Comparative Analysis - Management Control Concepts," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 10(1), pages 129-136.
  • Handle: RePEc:pet:annals:v:10:y:2010:i:1:p:129-136

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    References listed on IDEAS

    1. Agrawal, Anup & Chadha, Sahiba, 2005. "Corporate Governance and Accounting Scandals," Journal of Law and Economics, University of Chicago Press, vol. 48(2), pages 371-406, October.
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    More about this item


    Internal audit; internal control; external auditing; management control; accounting; inspection;

    JEL classification:

    • 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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