The Internal Audit As Cognitive Process
Journal Title: Вісник Київського національного університету імені Тараса Шевченка. Економіка. - Year 2016, Vol 11, Issue 188
Abstract
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.
Authors and Affiliations
Daniela Petrașcu, Elena Dobre
Keywords
Related Articles
- EP ID EP240353
- DOI 10.17721/1728-2667.2016/188-11/4
- Views 41
- Downloads 0
THE SIMON KUZNETS'S INFLUENCE ON THE DEVELOPMENT OF ECONOMETRICS AND ENVIRONMENTAL ECONOMICS
S. Kuznets's empirical and theoretical researches of the economical growth and economical development, made in 1940 – 1960th, became a main source for upgrading the econometrical models of those processes. The ideas of S...
THE FEATURES OF THE PROCEDURE FOR MAKING THE DECISION ON THE IMPLEMENTATION OF PROJECTS THE PUBLIC-PRIVATE PARTNERSHIP
The article is devoted to the study of the procedure for making a decision on the implementation of public-private partnership, which has developed in Ukraine. All stages of preparation and implementation of state and bu...
Institutionalization of Family Farming in the Context of a Family Business in Ukraine
This article explores the situation of family farms in the world, highlighted their key role in ensuring food security and preserving natural resources. We consider the activities of the Food and Agriculture Organization...
MACROECONOMIC SCENARIOS BUILDING AND BANK CREDIT RISK ASSESSMENT, BY THE EXAMPLE OF PSC "PROMINVESTBANK"
Based on foreign research, the article developed a methodology for stress testing of the bank and carried out its approbation in Prominvestbank. Dependence of the level of non-payments on macroeconomic indicators is dete...
GLOBAL DIMENSIONS OF ECOLOGICAL SECURITY IN DOMINANTA STRATEGIC PARTNERSHIP
In the articles considered pressing questions of development of strategic partnership are taking into account priorities of ecological security that appears qualificatory and integrating for the countries of the world at...