文章基本信息

标题：Internal Audit And Corporate Governance, An Added Value For Entities’ Management
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作者：Ana Morariu ; The Bucharest Academy of Economic Studies Neluta Mitea ; The Bucharest Academy of Economic Studies Flavia Stoian 等
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2009
卷号：1
期号：11
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：The audit service is setting itself the purpose of an historical preview in the area of the internal audit and the Corporate Governance, having the goal of evaluating the past, present and the future of an entity in achieving the target-objectives so vital today for the public and economic entities in Romania. Through its objectives, the internal audit helps the management through the internal audit planning to discover the risk of business, the lacks of the internal control and the shortage of an inefficient management of the material, financial and human resources.
关键词：internal audit; Corporate Governance; internal audit standards