INTERNAL AND EXTERNAL AUDITORS AS A TEAM-WORK

The paper concerns about the relationship between internal and external audit.Auditing activity is known as an activity which brings plus value, an activity with a short history, raised from our need of a high level of performance regarding all the activities developed in a company, especially in now-a-days economy when the word quality gains a much higher value. So, the auditing activity takes her well-earned place on the market, were we meet two concepts of auditing, such as internal auditing and financial (external) auditing. A company is a multitude of activities and departments. In the rush of business, companies need also external partners for the proper performance of their activities. In this respect, the internal audit department should work with the external auditor. From this collaboration results a series of advantages for both categories of professionals that contribute to the improvement of specific methodologies for both activities.