INTERNAL AUDIT IN CORPORATE GOVERNANCE
Journal Title: Revista Romana de Statistica - Year 2010, Vol 58, Issue 3
Abstract
Internal Audit, compared with verification of transactions and compliance with established procedures, identify risks and assess the effectiveness of risk management. Internal audit based on risk analysis assesses the adequacy and effectiveness of internal control in all areas of activity, helps management in its task by analyzing the causes and consequences, with recommendations concerning the activities examined, whereas both shareholders and existing and potential investors are interested in how the entity is governed.
Authors and Affiliations
Felicia Gabriela UNGUREANU
Keywords
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