Comparative Analysis of the Internal Audit and Public Entities Internal Audit Concepts

Author:PhD. Partenie DUMBRAVĂ, PhD. student Cornel CRIŞAN

JEL:

DOI:

Keywords:system, environment, associated risk, management, self-control, techniques

Abstract:
This paper intends to define the internal control and internal audit concepts in order to consolidate their identity and to avoid ambiguities. \r\n\r\nBoth the internal control and internal audit should be considered as concrete ways for improving the effectiveness and the efficiency of the management system based on risk management. \r\n\r\nIn order to point out these characteristics internal control and internal audit organization, working methods, objectives, tasks and responsibilities for public entities and for business entities have been considered.

---