IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Internal Audit – Managerial Control Relation

Listed author(s):
  • Vasile ZECHERU

    (University of Agronomic Sciences and Veterinary Medicine, Romania)

Registered author(s):

    The hereby article analyses the merger between the internal audit and the management control, starting from a mathematical function analogy. On the one hand, this reasoning emphasizes the internal audit’s impact (domain) over the control (co-domain), as a function within the management process and on the other hand, it reveals the internal audit’s connections with the management control’s structure and with the General Manager. In the first case, the divergent “lens” using its influence over the other management functions is the managerial control and in the second case, it is the General Manager in person, the one who, being in direct contact with the internal auditor receives and reacts to his observations, conclusions and recommendations. The audit is an independent and objective activity aiming to internalize added value and to consolidate the management’s control system, thus permanently updating the activities’ improvement process, that achieve the company’s mission. The management control consists in the continuous monitoring and correction of the specific internal process, in order to gain a coherent and unitary direction of the entire organizational system, in relation to all the fundamental objectives. The conclusion at the end of the article, is that, following the missions assumed and undergone within the company, each internal audit’s elements (findings, conclusions, recommendations, specific methodology, etc.) can be associated with elements within the internal / managerial control system (skills, responsibilities, operational procedures, standards, decisions of correcting the „course”, according to the pre-determined ending, etc).

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Article provided by Faculty of Management, Academy of Economic Studies, Bucharest, Romania in its journal REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT.

    Volume (Year): 15 (2014)
    Issue (Month): 1 (March)
    Pages: 106-114

    in new window

    Handle: RePEc:rom:rmcimn:v:15:y:2014:i:1:p:106-114
    Contact details of provider: Postal:

    Phone: 0040-01-2112650
    Fax: 0040-01-3129549
    Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:rom:rmcimn:v:15:y:2014:i:1:p:106-114. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Marian Nastase)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.