Practical Aspects of Audit in Administration Control

Author:Gheorghe RUSU, Ph.D., Marius VORNICEANU, Ph.D.

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Keywords:corporate entity, administration control, internal audit, audit plan, risk

Abstract:
This article highlights the administration control as an internal audit objective. \r\nInternal auditing is an objective and independent activity involved in helping organisations achieve their stated objectives. It does this by utilizing a systematic methodology for analyzing business processes, procedures and activities with the goal of highlighting organizational problems and recommending solutions.\r\nThe internal audit is independently organized in the framework of the audited organization as a particular compartiment, formed by persons having specialised training. \r\nThe application area and the objectives of internal auditing changes considerably, depending on the dimension and structure of the entity, as well as the requests of its leadership .\r\nThe role of administration control is situated in the framework of the enterprise at managerial level, its internal auditing being necessary and, at the same time, justified by 2 reasons: \r\n-the necesity to be registered in the audit plan\r\n-the risk criteia which are involved .\r\n

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