The Internal Audit and the management – Partners Carryng aut the Objectives of the Entity

Author:PhD. Partenie DUMBRAVĂ, PhD. student Cornel CRIŞAN

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Keywords:operator by economy, partener, imperfection, to be auditated

Abstract:
In this paper it is stressed the idea that the internal audit and the management have to be partners in efficient administration of the risks associated with the activities carried out within an entity.\r\nIt is affirmed with arguments that the audit function itself have to be auditated and the management of an entity cannot be an exception, the auditor demonstrating the independence through his/her professionalism.\r\nIt is affirmed the extension of the concept of internal audit without exonerate it by imperfection of its definition.

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