INTERNAL AUDITING VALUE ADDED CONCEPT
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Authors:
• Ph.D. Marin POPESCU, email: marin.popescu@senat.ro, Afiliation: "Athenaeum” University Bucharest
• Ph.D. Emilia VASILE, email: rector@univath.ro, Afiliation: "Athenaeum” University BucharestPages:
• 61|68 -
Keywords: internal audit, value added, manager, internal control, auditing committee
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Abstract:
The analysis showed that no risk management process is perfect for identifying all failures and in order to avoid them, the managers must take into consideration the recommendations of the internal auditors.
