DEMANDS AND CONTROVERSIES REGARDING THE SPHERE OF INTERNAL AUDIT ACTIVITIES

The sphere of internal audit activities has seen a continuous evolution that has frequently generated debates and controversies among specialists. The study realized in this context intends, firstly, a brief overview of the main stages of evolution and, secondly, it intends to highlight the pronounced interdependence of the positioning of internal audit and the nature of the entity's specific objectives and activities.

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Year of publication:	2009
Authors:	Assoc. Prof. Dragan Cristian Ph.D ; Assoc. Prof. Brabete Valeriu Ph.D
Published in:	Revista Tinerilor Economisti (The Young Economists Journal). - Facultatea de Economie şi Administrarea Afacerilor, ISSN 1583-9982. - Vol. 1.2009, 13, p. 50-55
Publisher:	Facultatea de Economie şi Administrarea Afacerilor
Subject:	internal audit \| sphere of activity \| positioning \| specific objectives \| audit committee \| managerial needs

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Extent:	application/pdf
Type of publication:	Article
Language:	English
Classification:	M40 - Accounting and Auditing. General ; M42 - Auditing ; M14 - Corporate Culture; Social Responsibility
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008556748