期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2008
卷号：3
页码：1436-1443
语种：English
出版社：Universitaria Craiova
摘要：The internal auditing is an independent,objective assurance and consulting activity designed to add value and improve an organization's operations.It helps an organization accomplish its objectives by bringing a systematic,disciplined approach to evaluate and improve the effectiveness of risk management,control,and governance processes,making propositions in order to consolidate the efficiency.The financial auditing represents the activity of professional examination of the information in the purpose of expressing a responsible and independent opinion,in relation to a standard,quality criteria aiming at improving the use of information.The Internal public auditing helps the public entity to fulfill its goals through a systematic and methodic approach,evaluating and improving the efficiency of the management system based on risk,control and administration processes management.The control represents a permanent or periodical analysis of the activity,of the situation in order to follow its development and in order to take improvement measures.
关键词：internal auditing;internal public auditing;external audit;internal control.
