Internal Control Assessment
Author:
university professor, PhD. Eugeniu ŢURLEA
JEL:
DOI:
Keywords:
internal audit, substantial methods, objective methods, self – audit, self – assessment
Abstract:
The internal auditor ends his/her engagement with the audit report that issue an opinion on the internal control quality, activity, process or audited function.\r\nBy the opinion issued, the auditor ensures the entity that the control system functions or not and by this within the entity all the activities are under control.\r\nThe auditor in issuing his/her opinion uses assessment techniques more and more complex, based on the requirements set in the 2120 professional norm.\r\nIn order to assess of there is an appropriate internal control, assessment methods for the internal control are used.