The profile of the internal auditor in the
Romanian banking sector
Author:
Eugeniu ŢURLEA, Mihaela MOCANU
JEL:
M42, M48.
DOI:
10.20869/AUDITF/2016/143/123
Keywords:
Internal audit, banking, profile, Romania.
Abstract:
Internal audit in the banking industry is one of the most
debated topics nowadays. The paper’s objective is to
examine the profile of the internal auditor in the banking
industry of Romania. The research design is empirical in
nature. The researchers use the development of job
announcements for the position of internal auditor in the
Romanian banking industry. The announcements are
classified according to: language of the job
announcement; geographical area of the employer; the
internal auditor’s tasks; the internal auditor’s
professional requirements; education and qualification;
practical experience; personal attributes; age; salary etc.
The results of the research consist in the current profile
of an internal auditor in a Romanian bank. The research
fills in an important gap in the Romanian academic
literature, which lacks studies regarding the internal
audit in the banking industry.
Abstract(226KB)
Article(518KB)