期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2014
卷号：14
期号：2
语种：English
出版社：Ovidius University Press
摘要：The paper intends to emphasize the evolution of internal audit and its role throughout years from fraud detection,checking records,compliance procedures to adding value to the companies and providing assurance related to the policies and controls to safeguard data security. The article also captures the way internal audit function interacts with external auditors. It is presented the relationship between internal and external auditors,considering the fact that companies could benefit from their cooperation,taking into account that they should complement each other in order to avoid the duplication of their efforts.
