INTERNAL BANKING CONTROL AND AUDIT: A COMPARATIVE APPROACH IN THE ROMANIAN BANKING SECTOR
Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2011, Vol 13, Issue 2
Abstract
The purpose of this paper is to realize a comparative analysis of the internal banking control and internal audit, based on the Romanian banking system case. We identify the main differences and similarities between internal control and internal audit at the level of Romanian banks. Using national regulatory framework and active banks’ from Romanian behavior, we find evidence of the risk-based audit approach and the solid interdependence between the banking internal control and banking internal audit.
Authors and Affiliations
Socol Adela
Keywords
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