The Management Risk and the Audit Risk
Author:
University professor, PhD. Ana MORARIU, PhD. student Anca AMUZA CONABIE
JEL:
DOI:
Keywords:
governance, effectiveness, economic, responsibility, quality
Abstract:
This article intends to discuss the role, importance and objectives of the financial auditor as responsible for the internal audit departments according to the requirements of the current legislation in force. It also discusses the internal audit and corporate governance valences in minimizing the managerial risk. \r\n\r\nThe objectives of the management represent a goal for the permanent analysis in order to accomplish these under the internal audit conscious vigilance. \r\n\r\n