A Survey Regarding the Implementation and Organization of the Internal Audit în Romania

Author:PhD. student Cristina BOTA AVRAM

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Keywords:internal audit, methodology of internal audit, internal audit planning, risk

Abstract:
The necessity of the internal audit function begins to be more important in the context of the Romanian economical environment which became more and more competitive and dynamic. In this way, more and more organizations have began to face with a general and difficult problem consisting of finding some relevant solutions in order to get better performances. \r\nThe dynamic of the economic medium influences more and more the life of organizations, therefore the management is trying to find answers at the question: “How do I have to action in order to touch the organization’s objectives?” In this context, the importance of internal audit function becomes more than obviously.\r\nThat’s why we consider that it would be quite interesting to make a survey, consisted of some questionnaires addressed to a lot of internal auditors from Romania, public and private sectors. The results of this survey are quite interesting, that give us a global image regarding the implementation and organization of internal audit in Romania, allowing us to observe the main progresses, but also the problematic areas where we have to work more and more, in order to eliminate the significant troubles So, we are going to present this survey, the results, the conclusions, and also the proposals of the internal auditors, in order to assure a progress for the internal audit function.

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