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：The internal audit through its characteristics,area of applicability and objectives contributes to the improvement of the developed activities adding extra value to the entity. The proper planning and implementation of the internal audit will contribute to the smooth running of the entity even during the economic crisis. Moreover,the reorganization of the internal audit taking into account the emerging trends and the new directions certifies that this sector brings benefits to the entity,benefits embodied in the performance of the operating entity.
