Internal Audit (I)
According to the international view, the aim of the internal audit is “to enhance and protect the organizational value by providing assurance, advice and advanced knowledge through objective principles based on risk”.This article presents aspects regarding the internal audit of an entity, its underl...
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The Body of Expert and Licensed Accountants of Romania
2020-04-01
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https://www.ceccarbusinessreview.ro/internal-audit-i-a20d/download-PDF/
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doaj-96b9ff38f6984e91a65261c45a9f396e2020-11-25T03:14:46ZengThe Body of Expert and Licensed Accountants of Romania CECCAR Business Review2668-89212668-89212020-04-0113354210.37945/cbr.2020.03.0426688921Internal Audit (I)Mirela PĂUNESCU0Bucharest University of Economic StudiesAccording to the international view, the aim of the internal audit is “to enhance and protect the organizational value by providing assurance, advice and advanced knowledge through objective principles based on risk”.This article presents aspects regarding the internal audit of an entity, its underlying principles, the differences between the internal audit, the financial audit and the internal control, the role of the internal audit in corporate governance, the most important types of internal audit engagements and their components, as well as the main stages of an internal audit engagement. https://www.ceccarbusinessreview.ro/internal-audit-i-a20d/download-PDF/ internal auditassurance engagementsadvisory engagementscorporate governanceinternational standards on internal auditing |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Mirela PĂUNESCU |
spellingShingle |
Mirela PĂUNESCU Internal Audit (I) CECCAR Business Review internal audit assurance engagements advisory engagements corporate governance international standards on internal auditing |
author_facet |
Mirela PĂUNESCU |
author_sort |
Mirela PĂUNESCU |
title |
Internal Audit (I) |
title_short |
Internal Audit (I) |
title_full |
Internal Audit (I) |
title_fullStr |
Internal Audit (I) |
title_full_unstemmed |
Internal Audit (I) |
title_sort |
internal audit (i) |
publisher |
The Body of Expert and Licensed Accountants of Romania |
series |
CECCAR Business Review |
issn |
2668-8921 2668-8921 |
publishDate |
2020-04-01 |
description |
According to the international view, the aim of the internal audit is “to enhance and protect the organizational value by providing assurance, advice and advanced knowledge through objective principles based on risk”.This article presents aspects regarding the internal audit of an entity, its underlying principles, the differences between the internal audit, the financial audit and the internal control, the role of the internal audit in corporate governance, the most important types of internal audit engagements and their components, as well as the main stages of an internal audit engagement. |
topic |
internal audit assurance engagements advisory engagements corporate governance international standards on internal auditing |
url |
https://www.ceccarbusinessreview.ro/internal-audit-i-a20d/download-PDF/
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work_keys_str_mv |
AT mirelapaunescu internalauditi |
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1724642579262210048 |