Insights on the Assessment of the Control Environment
Author:
Univ. Prof. Victoria STANCIU, Ph. D.
JEL:
M 14, M 40
DOI:
Keywords:
internal audit, control environment, internal control, stakeholder
Abstract:
Based on the importance of internal control system for the organizations and having in view the internal auditors’ responsibilities on the assurance regarding the quality of the internal control system, the author’s research emphasizes the importance of the control environment assessment, understood as a fundament of all the internal control components. The paper emphasizes the complexity and the particularities of the internal audit missions on the control environment assessment underlying the need to focus more on these missions. The conclusions of the author’s research contribute to the improvement of internal audit best practices, being known the shortage of the Romanian literature on the control environment topic.\r\n