Internal Audit versus the Guide of its Development

Author:Univ. Prof. PhD Sorin DOMNIŞORU, Univ. Lecturer PhD Daniel GOAGĂRĂ, Assistant Prof. PhD Student Sorin Sandu VÎNĂTORU

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Keywords: control, internal audit, management control, controlling, review, inspection

Abstract:
The authors have remarked that both the scientific language, and the specific regulations „easily” use concepts of „control”, „audit” and „review”, feeling the expression need of a personal opinion regarding this triad. On this background, they have brought on the first and foremost the issue of the financial control administration into its relation with the internal audit and the control administration, for a rightful representation of their real meaning. According to pro and con arguments, and to the delimitations included in this paper, the authors consider that, as long as they are perceived in the sense evoked in the paper, the internal audit and the control administration, by their means of great complexity, may organize into the real resources meant to provide the professional management and the reducing of the dilettantism. In order to achieve this objective, the authors underline the review necessity of some concepts on national level, especially of control administration, and offering ”the chance” to manifest as great utility means.\r\n

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