期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2013
卷号：13
期号：2
语种：English
出版社：Ovidius University Press
摘要：The global financial crisis has determined significant changes among financial regulators and market’s participants all over the world. While the main priority was to repair the image of firms involved in financial scandals,we have begun to foresee companies’ preoccupation for changing their culture. Internal audit becomes a crucial factor in organizational changing process. The present paper highlights new internal audit functions,which operate in a close coordination with internal control. Both internal audit and internal control represent active ingredients for effective corporate governance. Our research findings demonstrate that the effective corporate governance and organizational culture are inextricably interrelated.
