Internal audit– yesterday, today, tomorrow

Author:PhD. Alexandru RUSOVICI

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Keywords:definition, trend, organization, administration, vote, management, audit committee

Abstract:
Recently the Company Law 31/1990 has been changed, containing a series of tasks and functions regarding the internal audit. \r\n\r\nThe author review the development of the internal audit concept up to its form in our days and comments on some practical aspects related to the internal audit and audit committee organization, their relations with the entity administrators, managers, censors and staff. At the same time, some basic rules and practical principles for internal audit functioning are pointed out. \r\n\r\nIn this context some possible development of the internal audit are explored. \r\n\r\n

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