Consideration as to the Strategy of Internal Audit

Author:University professor, PhD. Victoria STANCIU

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Keywords:the strategy of internal audit function, performance essentials , the strategy approach, professional standards pursuance, risk ad alignment

Abstract:
The scope of the present paper is to clarify why is it necessary to elaborate and apply the strategy of internal audit function. Being an important function in the organization, internal audit is conducted and function based on the internal audit chart, procedures and manuals. \r\nThe standards do not refer to the strategy. Is it necessary a strategy in this context ? We believe it is. The purpose of the audit strategy is to put in place an approach that will enable Internal Audit to deliver a modern and effective service that meets professional standards.\r\n

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