AUDITUL INTERN AL SOCIETĂŢILOR COMERCIALE AŞEZAT ÎN RAPORT CU AUDITUL PUBLIC INTERN
COMPANIES INTERNAL AUDIT COMPARED TO PUBLIC INTERNAL AUDIT
Author(s): Cristina Boţa-AvramSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: public internal audit; corporate governance; internal audit standards
Summary/Abstract: Following the trajectory of internal audit’s development, we can easily observe that in Romania the internal audit function has a different rate of growth inside the private organizations comparatively with the public organizations. We consider that it would be quite interesting to realize a succinct analyze by comparing the way of implementation and developing of internal audit inside of organizations from those two sectors: private and public, trying to emphasize some significant elements in the developing of internal audit function in Romania
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 18/2008
- Issue No: 1
- Page Range: 321-330
- Page Count: 10
- Language: Romanian