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RESEARCH PRODUCT
INTERNAL AUDIT: DEFINING, OBJECTIVES, FUNCTIONS AND STAGES
Daniela Petrascusubject
internal audit efficiency effectiveness risk audit system audit performance audit regularity audithealth services administrationdescription
This article aims, through a detailed presentation as to provide clarification for a better understanding of what internal audit definition, objectives, functions and stages of its development mean. It is also exposed a brief history about the emergence and development of internal audit and regulatory framework. I also plan to linking theory and practice by reference to documents used: both the evidence considered and especially those prepared by the auditors in connection with the performance audit and its use in the audit report.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2010-01-01 | Studies in Business and Economics |