INTERNAL AUDIT AND ITS ROLE IN IMPROVING CORPORATE GOVERNANCE SYSTEMS
Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2012, Vol 14, Issue 1
Abstract
The corporate governance implies a cycle that extends from the steering and monitoring role of the board, to the administrative and operational executives and the role of internal and external auditors certification. These roles come from three different levels of governance. Efficiency level can impact another, but also governance throughout the organization. In this sense, the system includes all activities, from monitoring, operation and control to the processes and activities to meet the needs of different stakeholders. Implementing a system of corporate governance involves the basic principles leading to relations between different participants, to define responsibilities and ensure the correct operation of the decision making process. A well-based information system is essential for optimal functioning of organizations, but also for their future development.
Authors and Affiliations
Tabără Neculai , Ungureanu Mihaela
Keywords
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