期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2011
卷号：11
期号：1
语种：English
出版社：Ovidius University Press
摘要：Internal audit contributes through its processes to achieve the best working conditions within an entity and to reach the proposed objectives. Increasing the entity’s performance requires an effective coordination between the internal audit department and its risk management processes and internal control.
