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Planning the Internal Audit Activity

Author

Listed:
  • DUMITRU Franca

    (Tibiscus University in Timisoara)

  • ȘERBAN Corina

    (Tibiscus University in Timisoara)

  • MORARU Maria

    (West University of Timisoara)

Abstract

Carrying out the planning activity involves the determination of the major areas of audit. An incorrect or incomplete planning leads to the loss of risk-bearing activities. Practice requires careful selection of activities from the auditable areas with increased risk, based on risk analysis associated to those activities. The typology of risks and the risk assessment criteria must be efficient and must ensure the preservation of a general view of the assembly. The important thing is to plan our audits for major risks, and the minor ones in a lesser extent or not at all.

Suggested Citation

  • DUMITRU Franca & ȘERBAN Corina & MORARU Maria, 2013. "Planning the Internal Audit Activity," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 252-256, May.
    • Handle: RePEc:tdt:annals:v:xix:y:2013:p:252-256
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    File URL: http://fse.tibiscus.ro/anale/Lucrari2013/Lucrari_vol_XIX_2013_042.pdf
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    More about this item

    Keywords

    planning; audit; risks; activities;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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