0000000000290577
AUTHOR
Constantin Nicolae Vasile
showing 2 related works from this author
INTERNAL AND EXTERNAL AUDITORS AS A TEAM-WORK
2012
The paper concerns about the relationship between internal and external audit.Auditing activity is known as an activity which brings plus value, an activity with a short history, raised from our need of a high level of performance regarding all the activities developed in a company, especially in now-a-days economy when the word quality gains a much higher value. So, the auditing activity takes her well-earned place on the market, were we meet two concepts of auditing, such as internal auditing and financial (external) auditing. A company is a multitude of activities and departments. In the rush of business, companies need also external partners for the proper performance of their activitie…
INTERNAL AUDIT. FINDING SOMEONE GUILTY OR FINDING SOLUTIONS
2012
The paper concerns about the relationship between internal audit and management, focusing on the role of internal audit within the economic entity, and thus in corporate governance, knowing that the value of a company maximizes in the extent to which managers succeed to identify and harmonize the conflicts of interest between the social partners of the firm, especially between shareholders and managers. What is most important to an internal audit is that it can find, besides the system non-conformities, some possibilities to improve the management system. The paper wants to emphasize that the purpose of an audit is to find solutions, not to find fault or someone to blame.