ORGANISMELE PROFESIONALE ALE AUDITULUI INTERN ÎN ROMÂNIA ŞI ROLUL ACESTORA ÎN PREGĂTIREA PROFESIONALĂ A AUDITORILOR INTERNI
PROFESIONAL ORGANIZATIONS OF INTERN AUDIT IN ROMANIA AND THEIR ROLE IN PROFESSIONAL PREPARING OF THE INTERNAL AUDITORS

Summary/Abstract: The realization of the internal audit function is based on the internal auditors, who are the principal actors of this complex activity. The internal audit is an important and organized function, so this activity is not randomized and the professional organisms which coordinate the internal audit activity have an important role in developing and the progress of this function. Therefore we consider interesting to see the principal professional organisms, which have an important role in coordinating the complex function of internal audit, at the same time analyzing the role of these organisms in professional preparing of the internal auditors. The principal ways of internal auditors’ certification in Romania, their specific advantages and disadvantages are discussed, trying to underline some conclusions referring to polemics determined by the proposals for certification system of the internal auditors.

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