ASPECTS OF INTERNAL AUDIT IN ROMANIA
ASPECTS OF INTERNAL AUDIT IN ROMANIA

Summary/Abstract: The activity of internal audit has known a prominent development in the last decades. Regardless, in Romania, a new law with reference to internal audit is being debated in Parliament. The role of internal audit has grown so that it became a significant source of information for both managers and external auditors. This paper focuses on some aspects concerning good practices in the field as well as risk identifying techniques.

• Details
• Contents