BADEA, Georgiana; SPINEANU-GEORGESCU, Luciana - In: Annals of Spiru Haret University, Economic Series 4 (2013) 3, pp. 51-59
The positive effect / added value brought to an economic entity through internal audit function requires effective measurement criteria. It is true that it looks pretty difficult to establish this kind of values (the value added by internal audit in the enterprise). Touching internal audit...