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Offences And Penalties In The Internal Audit Activity


  • Mihaela Iuliana DUMITRU

    (Faculty of Economics, University of Pitesti, Romania)

  • Claudia BURTESCU

    (Faculty of Economics, University of Pitesti, Romania)


The purpose of the paper is to present the offences and penalties that can be instituted as a result of actions performed by the internal audit. On the other hand, we sought to highlight the mechanisms used for the ascertainment of offences and the establishment of the corresponding penalties. For this purpose, we started from the basic concepts related to the offence and penalty problems in the internal audit missions and we continued with their application at practical level in the accomplishment of an actual audit mission. We also tried to highlight the role and place of the offence and of the penalty respectively in the process of exercising the internal audit activity, and also the finality at the level of entities and persons responsible for the improper exercise of the designated actions.

Suggested Citation

  • Mihaela Iuliana DUMITRU & Claudia BURTESCU, 2015. "Offences And Penalties In The Internal Audit Activity," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 14(2), pages 36-44.
  • Handle: RePEc:pts:journl:y:2015:i:2:p:36-44

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    Cited by:

    1. Václav Kupec & Přemysl Písař & Michal Lukáč & Gabriela Pajtinková Bartáková, 2021. "Conceptual Comparison of Internal Audit and Internal Control in the Marketing Environment," Sustainability, MDPI, vol. 13(12), pages 1-18, June.
    2. Václav Kupec & Michal Lukáč & Přemysl Písař & Katarína Gubíniová, 2020. "Increasing Personnel Competencies in Museums with the Use of Auditing and Controlling," Sustainability, MDPI, vol. 12(24), pages 1-16, December.

    More about this item


    internal audit; offence; penalty.;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing


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