Considerations on the content of quality control plans in the internal audit

Author:university professor, PhD. Victoria STANCIU

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Keywords:quality assurance, framework for the national standards on internal audit, standard son auditing, audit committee

Abstract:
This article intends to present an issue of a special importance in the internal audit activity, and not only there, which for sure can be also met in the framework to be adopted by the Chamber. It is about the quality assurance for the internal audit activity.\r\n\r\nIn its Decision no,. 35 of 30 November 2004, the Council of the Chamber of Financial Auditors of Romania approved the establishment of the Internal Audit Department. The establishment of this Department is welcome considering the importance of the internal audit and the stringent necessity to develop the framework for the internal audit national standards which will regulate the activity performed by the internal auditors. To date there are developed and published only norms for the public institutions (Ordinance nr. 119/31.08.1999) being necessary to develop also the framework for the internal audit standards.

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