PERSPECTIVES OF THE PERFORMANCE OF INTERNAL AUDIT IN ECONOMIC ORGANIZATIONS
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Authors:
• Cristian Virgiliu RADU, email: crradu@hotmail.com, Afiliation: University of Valahia Targoviste, RomaniaPages:
• 38|48 -
Keywords: audit, risk management process, organizations
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Abstract:
The paper focuses mainly on documentary research and critical analysis, addressing important theoretical issues such as: definition of internal audit, positioning of this function in economic organizations, including public ones; objectives, functions and field of public internal audit; the importance of internal audit of economic organizations; the internal audit mission, the internal audit risk, etc. Based on the critical analysis of the definitions of internal audit: the international standard definition and the definition of internal public audit in Romania, improved concepts have emerged that give them wider applicability and greater availability for creative intervention and ingenious resolution by stakeholders on the development and efficiency of public institutions through the internal audit. In this paper, we have proposed an approach to the various issues of the audit, starting from the premise that the synthesis is essential for increasing the knowledge and appreciation of the role of internal audit in the economic sector and they can become real lessons of applicability practice the various aspects of the audit, thus having the opportunity to outline the good practices of the performance management in general and of the audit in particular.
