32. INTERNAL AUDIT. DEFINING, OBJECTIVES, FUNCTIONS AND STAGES AUTOR DANIELA PETRAȘCU
Daniela PETRAȘCU, Lucian Blaga
This article aims, through a detailed presentation as to provide clarification for a better understanding of what internal audit definition, objectives, functions and stages of its development mean. It is also exposed a brief history about the emergence and development of internal audit and regulatory framework. I also plan to linking theory and practice by reference to documents used: both the evidence considered and especially those prepared by the auditors in connection with the performance audit and its use in the audit report.
Categories:
Year:
2010
Publisher:
University of Sibiu, Romania
Language:
english
Pages:
19
Series:
Studies in Business and Economics
File:
LRF , 98 KB
IPFS:
,
english, 2010