Considerations on the integration and involving of audit within decisional process
13-14/2005 , p197..203
Author(s):
Cristian DRAGAN
Valeriu Brabete
Daniel GOAGARA
Keywords:
internal audit, managerial process, corporate governance, financial audit
Abstract:
This paper approaches the topics of internal audit, placing in the front line two aspects significant for carrying out a perfomant activity of this kind, namely: the proper integration into the structure of the organization and the involvement, in a much higher degree, in the administration of its current activity. The elements presented in the paper are extremely up-to-date, this fact being sustained, besides others, by the multitude of debates and controversies among the European and American specialists, which have been especially enhanced after the well known financial scandals. At the same time, it is focused on the location of the above mentioned issue in the much wider context of corporate governance and the relationship between this one and the internal audit function of the company.
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