Capitalizing on the Valences of the Internal Audit in Achieving a Reliable and Efficient Financial-Accounting System
Keywords:
internal audit; financial-accounting activity; reliability; efficiency; public interest entityAbstract
Manifestation of the internal audit on the financial-accounting activity means: ensuring the achievement of the established specific objectives; timely identification of risks that may occur and making recommendations for their management; streamlining the financial-accounting activity by identifying new ways of carrying out the activities faster, with less resources, with the adequate specialization of the staff and with the increase of the performances.
References
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2. Davies M., 2009,” Effective working relationships between audit committees and internal audit - the cornerstone of corporate governance in local authorities, a welsh perspective”, J Manag Gov 13.
3.M. Epuran, V. Băbăiță, C. Imbrescu, 2004, „Teoria contabilității”, Economică Publishing House, Bucharest.
4. Feleagă N., 1997,” Dincolo de frontierele vagabondajului contabil”,Tribuna EconomicăPublishing House, Bucharest.
5. Ghiță M., Popescu M., 2006,” Auditul intern al instituțiilor publice: teorie și practică”, Public Sector Collection, CECCAR, Publishing House, Bucharest
6. Gray I., Manson S., 2011,” The Audit process:principles, practice and cases”, Cengage Learning EMEA.
7. Macre E., 2010,” Enterprise Risk Management; Internal Audit; Internal Controls; Governance; Corporate Governance; Financial Risk; Fraud”, Sarbanes-Oxley Act.
8.Morariu A., Suciu Gh., Stoian F., 2008, Audit intern şi guvernanţă corporativă, Universitară Publishing House, Bucharest.
9. Păunescu M., 2020,” Auditul intern”the second part, CECCAR, ISSN 2668-8921*ISSN-L-2668-8921, no. 4/2020.
10. Pickett K.H.S., 2004,” The internal auditor at work - A Practical guide to everyday challenges”, Jhon Wiley&Sons, Inc., Hoboken, New Jersey.
11. Sawyer L., 2003,” Sawyer’s Internal Auditing 5th Edition”, Institute of Internal Auditors.
12. Staciokas R., and Rupsys R., 2005,” Internal audit and its role in organizational government”, Management of Organizations: Systematic Research 12, (33).
13. Zecheru V., Năstase M., 2005,” Managementul“obiect” de audit intern”, Economica Publishing House, Bucharest.
14.Law no. 672/2002 on public internal audit, republished with subsequent amendments and completions, Official Gazette no. 953 of December 24, 2002.
15.http://www.curteadeconturi.ro/Publicatii/Raport_special_Audit_Intern.pdf, March2021.
16. https://mfinante.gov.ro/old/pagina.html?categoriebunuri=strategia-cfpi&pagina=domenii&menu=Ucaapi February2021.
17. http://revista.cafr.ro/ArticolRO?CodArticol=9496 February2021.
Published
2021-04-27
How to Cite
Soare, J., & Dănescu, M. (2021). Capitalizing on the Valences of the Internal Audit in Achieving a Reliable and Efficient Financial-Accounting System: Array. Acta Universitatis Danubius. Œconomica, 17(2). Retrieved from https://dj.univ-danubius.ro/index.php/AUDOE/article/view/955
Issue
Section
Economic Development, Technological Change, and Growth
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