BRIEF INCURSION IN THE EVOLUTION OF INTERN AUDIT
With the contemporary world, the internal audit activity is well organized , found in over 80 national institutes which are part of the Institute of Internal Auditors (IIA), whose headquarters is in the U.S., Orlando. This activity is conducted in accordance with the Internal Auditing Standards...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2014-02-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
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| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2014-01/52_Dutescu%20Mihaela.pdf |
| Summary: | With the contemporary world, the internal audit activity is well organized , found in over 80 national
institutes which are part of the Institute of Internal Auditors (IIA), whose headquarters is in the U.S., Orlando.
This activity is conducted in accordance with the Internal Auditing Standards promoted by the Institute of
Internal Auditors ( IIA). Internal auditing is an independent, objective assurance and consulting designed to
increase value and improve an organization's operations. It helps the organization meet its objectives, assessing,
through a systemic approach and methodical processes of risk management, control and management of the
organization and making proposals to strengthen the effectiveness of the entity. [1 ]
A review of the history audit provides a sound basis for understanding modern audit objectives and
techniques of interpretation changes and its assimilation in detail all aspects characterizing the audit .
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| ISSN: | 1844-7007 1844-7007 |