Dascalu, Doina Elena; Turlea, Eugeniu; Nicolae, Florina - Facultatea de Finante şi Banci, Universitatea Spiru Haret - 2009
The dialogue among stakeholders, audit committees and the regulatory authorities on the role and performance of internal audit has never been more robust, or more candid. The quality should be considered from three points of view: effectiveness in meeting the needs of stakeholders, efficiency...