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Internal Audit (II)

Author

Listed:
  • Mirela PĂUNESCU

    (Bucharest University of Economic Studies)

Abstract
According to the international view, the aim of the internal audit is “to enhance and protect the organizational value by providing assurance, advice and advanced knowledge through objective principles based on risk”. This article presents aspects regarding the internal audit of an entity, its underlying principles, the differences between the internal audit, the financial audit and the internal control, the role of the internal audit in corporate governance, the most important types of internal audit engagements and their components, as well as the main stages of an internal audit engagement.

Suggested Citation

  • Mirela PĂUNESCU, 2020. "Internal Audit (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(4), pages 46-55, April.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:4:p:46-55
    DOI: 10.37945/cbr.2020.04.06
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    More about this item

    Keywords

    internal audit; assurance engagements; advisory engagements; corporate governance; International Standards on Internal Auditing;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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