METODOLOGIA DERULĂRII MISIUNILOR DE AUDIT INTERN ÎN ROMÂNIA
CONDUCTING INTERNAL AUDIT METHODOLOGY IN ROMANIA

Summary/Abstract: Achieving the activity of the internal audit, both in public and private sector, implies the existence of its own method. The performance of the internal audit is dependent, indubitable, by the processes, the techniques and tools used in the internal audit. In this context, the paper addresses the fundamental principles of the internal audit methodology, the methodology of the internal audit of public entities and private entities internal audit methodology. At the end of the paper, for the research of methodology of internal audit to generate value-added knowledge gained in this field, the author makes a number of considerations aiming at improving and strengthening the internal audit in the following period.

• Details
• Contents