期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：1
语种：English
出版社：Ovidius University Press
摘要：Internal audit is a function who aims to support the management of a company in order to add value. Identifying differences in development priorities and management culture of the department or company as a whole and how they are implemented and followed,internal audit represents for companies a certainty and not only in the in respect of a requirement under the Companies Law. Internal audit function is considered to be efficient to the extent that succeeds to help the executive management to reach the assumed targets (objectives) and to give assurance to nonexecutive management (audit committee or equivalent) on the adequacy and effectiveness of internal control,the process risk management and on compliance with corporate governance best practices. The present paper follows to highlight internal audit's importance in a company,regardless of any legal requirement concerning the compulsoriness of introducing internal audit as a distinct department.
关键词：internal audit;management;preventing fraud;detection of fraud.
