期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：The evolution of internal auditing in the last period was a very dynamic one, being affected by the
increasing attention for its role in corporate governance, especially because of its links with internal
control and risk management systems. Internal auditors had to extend their area of actions, becoming more
involved in risk management, control and governance processes. In the light of these changes, new
concepts begins to be more and more in the center of attention, the added value by internal audit to
organizations and its effectiveness. In order to determine the efficiency and effectiveness of internal audit,
it becomes more and more important to find relevant methods for measuring and assessment the
performances obtained in assuring a plus of value. Our main purpose in this paper is to identify the most
significant types of methods used in determining the performance of internal audit by using the
fundamental type of research.
