Pozitionarea functiei auditului intern
POSITIONING THE INTERN AUDIT FUNCTION

Summary/Abstract: The role and the importance of the intern audit has grown in a constant way, for which reasons appeared needs for activity organization and standardization .In this conditions, in Orlando, U.S.A. in 1941 have constituted the Intern Auditors Institute I.I.A., organization established international. In time they have joined to this organization and others professional organizations in domain and members from 120 states, by obtaining the C.I.A. quality – Certification Internal Auditors , attuned by I.I.A. , from examining know ledges. In Europe, the intern audit function was instituted in countries with important economical progress such as The United Kingdom and France, in the ’60, based on financial control – accountant. Later on, in the ’90, this function started to be stagnant in entities, continually evolving. Due to its evolution, the intern audit has been continually transforming until the moment of definition.

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