Internal audit and management control – conceptual and methodological differences

Author: Florea COJOC

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DOI:

Keywords:internal control, management control, regulatory/conformity audit, effectiveness audit

Abstract:
1. Internal audit\r\n• independent and objective function\r\n– Review and asses the INTERNAL CONTROL system;\r\n– Contribute to an added value by the assessment of the risk management processes, of control and leadership, in order to consolidate the entity and to increase the activity effectiveness.\r\nINTERNAL CONTROL – objective of the INTERNAL AUDIT\r\nA series of permanent measures established by the entity\r\n

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