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Internal Audit – Managerial Control Relation


  • Vasile ZECHERU

    (University of Agronomic Sciences and Veterinary Medicine, Romania)


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).

Suggested Citation

  • Vasile ZECHERU, 2014. "Internal Audit – Managerial Control Relation," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 15(1), pages 106-114, March.
  • Handle: RePEc:rom:rmcimn:v:15:y:2014:i:1:p:106-114

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    More about this item


    internal audit; audit findings; internal / managerial control; corrective actions.;

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General


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