Publication: Organizarea auditului intern în cadrul entităţii
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
GRUMEZA, Dumitru. Organizarea auditului intern în cadrul entităţii. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 186-188. ISBN 978-9975-75-619-8.
An effective internal audit function is a fundamental component of good governance. The profession of internal auditing helps companies by advising them on how to better achieve there shortterm and long-term objectives. Internal auditors utilizing "systematic methodology for analyzing business processes or organizational problems and recommending solutions". Internal auditors are generally employed by companies to perform their internal auditing activities which may include internal controls such as efficacy of operations, reliability of financial reporting, deter ration and investigation of fraud, safeguarding assets, and compliance with laws and regulations. CZU: 657.6.
An effective internal audit function is a fundamental component of good governance. The profession of internal auditing helps companies by advising them on how to better achieve there shortterm and long-term objectives. Internal auditors utilizing "systematic methodology for analyzing business processes or organizational problems and recommending solutions". Internal auditors are generally employed by companies to perform their internal auditing activities which may include internal controls such as efficacy of operations, reliability of financial reporting, deter ration and investigation of fraud, safeguarding assets, and compliance with laws and regulations. CZU: 657.6.
Keywords
audit intern