Internal audit organizing
Author:
PhD. Doina Elena LEONTE
JEL:
DOI:
Keywords:
financial auditor, internal audit objectives, professional competence and responsibility, quality assurance and conformity fulfillment, centralized audit, decentralized audit
Abstract:
According to the point 25 of the Emergency government Ordinance no. 75/1999, starting with the financial year 2001 the entities with financial statements subject to the financial audit should organize and ensure the internal audit professional activity in accordance with the legal provisions in force”.\r\nThe internal audit represents the review activity of the entity activities in order to provide an independent assessment of the risk management, of the control and its management processes.\r\n