期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2011
卷号：2
期号：13
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：The purpose of this paper is to realize a comparative analysis of the internal banking control and internal audit, based on the Romanian banking system case. We identify the main differences and similarities between internal control and internal audit at the level of Romanian banks. Using national regulatory framework and active banks’ from Romanian behavior, we find evidence of the risk-based audit approach and the solid interdependence between the banking internal control and banking internal audit.zed.
关键词：Internal Banking Control Policy; Internal Banking Audit Statute; Typology and role;of Internal Banking Audit
