Internal Auditing – a Challenge for the Economic Entities

Author:Lecturer Alina Teodora CIUHUREANU, Ph. D., Univ. Prof. Nicolae BALTEŞ, Ph. D.

JEL:

DOI:

Keywords:internal auditing, activity, risk, problems, management

Abstract:
Starting from some well-known specialists’ opinions in the auditing and financial-accounting field, the paper outlines beforehand the concept of internal auditing, then it focuses on this activity’s objectives and characteristics. The theoretical support is based on an investigation-type scientific research, on a sample of 110 organisations. The most important objectives of this research consist of knowing the level in which the economic entities accomplish the activity of internal auditing; the pursued and possible objectives had in view for this activity and also the real or possible problems it faces. \r\nHowever these things are regarded, with all the problems and shortcomings that came out from the selective research, the internal auditing remains an essential offer of the economic entities’ management, since, through the feed-back, the formulated recommendations often have a decisive impact in the managerial process. \r\n\r\n

---