AUDITUL INTERN. CONCEPT ŞI EVOLUŢIE
THE INTERNAL AUDIT. CONCEPT AND EVOLUTION

Summary/Abstract: Over the time, internal audit has known a specific evolution determined by the socio-economic circumstances and changes in approaching economical phenomenon by the companies. Step by step, internal auditors have broadned the scope of auditing by changing its objectives. After 1950, the main objectiv of internal auditing consisted of „atesting sincerity and conformity of financial statements” of economic entities. Starting with 1970, the audit objectives broadned to ensure conformity with legal norms and also in the field regarding quality of management. In the last period, the internal audit role has changed to an activity which it gives assurances to management regarding internal control system functionality, adding in this way value to audited entities.

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