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The Internal Audit As Cognitive Process


  • D. Petrașcu

    (Lucian Blaga University of Sibiu, Sibiu, Romania)

  • E. Dobre

    (Ovidiu University, Constanța, Romania)


The term AUDIT generally comes from the Latin word "audire" to listen and to inform others, from today's Anglo-Saxon countries, this term has the meaning of a revision of the accounting information and of those of a different nature, realized by an independent professional, in view of expressing an opinion regarding the regularity and honesty of the audited information (1 Ştefan Crăciun, Audit financiar şi audit intern, The Economic Publishing House, Bucharest, 2004, page 22). In a general register, an audit has the purpose to grant an entity added value by a systematic and methodic approach, evaluating the risk management processes, the control processes and the governing processes, all of which are materialized within an objective and professional report.

Suggested Citation

  • D. Petrașcu & E. Dobre, 2016. "The Internal Audit As Cognitive Process," Вестник Киевского национального университета имени Тараса Шевченко. Экономика., Socionet;Киевский национальный университет имени Тараса Шевченко, vol. 46(188), pages 22-26.
  • Handle: RePEc:scn:pnoeeq:188a4

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    audit; auditor; risk management; value;


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