INTERNAL AUDIT. FINDING SOMEONE GUILTY OR FINDING SOLUTIONS

The paper concerns about the relationship between internal audit and management, focusing on the role of internal audit within the economic entity, and thus in corporate governance, knowing that the value of a company maximizes in the extent to which managers succeed to identify and harmonize the conflicts of interest between the social partners of the firm, especially between shareholders and managers. What is most important to an internal audit is that it can find, besides the system non-conformities, some possibilities to improve the management system. The paper wants to emphasize that the purpose of an audit is to find solutions, not to find fault or someone to blame.