Auditul intern, auditul extern și comitetul de audit văzut din perspectiva codurilor de guvernanță corporativă în țările vecine României
Internal and external audit and audit committee from the perspective of corporate governance codes in Romania's neighbouring countries

Summary/Abstract: This study aims to highlight how audit-related elements (internal audit, external audit and audit committee) are dealt with within the corporate governance codes in the view of neighbouring countries in Romania. The study of these three issues concerning the audit’s scope gives us an overview on how internal audit, external audit and audit committee are seen across neighbouring countries, succeeding in highlighting how countries, through corporate governance codes, addresses these functions of great help in the decision-making process of the economic activity of organisations.

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