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：1
语种：English
出版社：Ovidius University Press
摘要：Today’s business environment is characterized by a number of pressures for a more effective risk management. The present paper highlights the perspectives of internal audit which should be considered as an important progress factor for current Romanian organizations. Our findings suggest that Romania has created the premises for the future development of internal auditing as a main function within companies which could help them become more efficient and competitive. As it is demonstrated during our research,internal audit has a great impact on the effectiveness of corporate governance. By controlling risk management,auditors will be able to maximize audit’s positive results. Our findings propose some conclusions for improving internal auditing functions especially by effectively managing organizational and structural risks.
关键词：internal audit;risk management;compliance;risk based internal auditing
