Scoring of Internal Audit Practices Used by the Companies Listed on Bucharest Stock Exchange in Terms of Corporate Governance
Author:
Univ. Lecturer Cristina BOŢA-AVRAM, Ph. D.
JEL:
M40, M42, M21, M14
DOI:
Keywords:
corporate governance, internal audit, internal audit practices, internal auditor’s independence, scoring of internal audit practices.
Abstract:
This study continues the series of three studies dedicated to a research activity that aims to determine a scoring for internal audit practices in the context of corporate governance for the most significant Romanian entities listed on Bucharest Stock Exchange. A more specific objective of this second study is to particularize this scoring of audit practices, from internal audit’s perspective, considering the real added-value that internal audit should provide in this process of ensuring good corporate governance. By presenting the results of this detailed analysis over the internal audit practices, the author’s desire is to be created the necessary framework for initiating creative debates on how internal audit practices should be really updated in accordance with the difficult exigencies imposed by the both national and international actual economic realities.