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：5
页码：2258-2265
语种：English
出版社：Universitaria Craiova
摘要：The internal audit is more and more considered to be a basic pillar which sustains the basis of the decisions which are adopted in the managerial plan.As a natural consequence of this fact,at the theoretical and practical levels,we could remark a continuous preoccupation as far as the increase of the contribution for the internal audit in the decisional process is concerned,aspect which is also sustained,among others,by the multitude of the debates and of the controversies between the specialists in the domain.In this context,the present material debates the problem of the realization of a performing activity of this nature by debating some aspects concerning the adequate integration in the structure of the organization and the bigger implication in its current activities.The integration of the audit department in the organizational structure of the entity has a complex character,and the corresponding problems have been analysed on two distinctive plans: the need of satisfying the exigencies concerning the independence and the auditors’ professional competence.As far as the implication of the internal auditors in the current activities of the entity is concerned,we have taken into consideration,on one side,the missions of consultancy which had been realized in the benefit of the management,and on other side,the settlement of an adequate relation with the financial auditors.
