The internal control specific procedures audit of the investment services companies

Author:University professor, PhD. Tatiana DĂNESCU, PhD Student Ovidiu SPĂTĂCEAN

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Keywords:responsibilities, universality, independence and objectivity, periodicity, risks, materiality

Abstract:
The specific procedures audit on the internal control system of the financial investments companies represents an independent and objective activity which, on the one hand, provides an assurance as far as concerns the control over the operations and activities developed within the entity and, on the other hand, provides guidance and recommendations needed for the activity improvement.\r\n\r\nIn this context, we can say that the auditors’ activity contributes by adding value.\r\n\r\n

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