AUDITUL INTERN ÎN GUVERNANŢA CORPORATIVĂ
Journal Title: Revista Romana de Statistica - Year 2010, Vol 58, Issue 3
Abstract
Auditul intern, comparativ cu verificările tranzacţiilor şi a conformităţii cu procedurile stabilite, identifică riscurile şi evaluează eficacitatea sistemului de management al riscurilor. Auditul intern bazat pe analiza riscurilor evaluează adecvarea şi eficacitatea sistemului de control intern, în toate domeniile de activitate, ajută managementul în exercitarea atribuţiilor sale prin analiza cauzelor şi a consecinţelor, prin recomandări privind activităţile examinate, întrucât atât acţionarii, cât şi investitorii existenţi şi potenţiali sunt interesaţi de modul în care entitatea este guvernată.
Authors and Affiliations
Felicia Gabriela UNGUREANU
Keywords
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