INTERNAL AUDIT IN CORPORATE GOVERNANCE

Revista Română de Statistică

卷:58

关键词: internal audit;    management;    corporate governance;    control;    economic efficiency;   

DOI  :  

来源: DOAJ

【 摘 要 】

Internal Audit, compared with verification of transactions and compliance with established procedures, identify risks and assess the effectiveness of risk management.Internal audit based on risk analysis assesses the adequacy and effectiveness of internal control in all areas of activity, helps management in its task by analyzing the causes and consequences, with recommendations concerning the activities examined, whereas both shareholders and existing and potential investors are interested in how the entity is governed.

【 授权许可】

Unknown