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The Internal Audit Contribution to Knowing and Improving Risk Management of Economic Organizations

Author

Listed:
  • Cristian Virgiliu RADU

    (General Manager, Recopal Limited SRL)

Abstract
The notion of audit comes from the Latin auditum as an obedience, then an investigation, and ultimately a suggestion of solutions, the audit allowing the contribution of value to the reasoning of a motivated and independent person. Audit is the process by which competent, independent individuals collect and evaluate evidence to form an opinion on the degree of correspondence between those observed and certain predefined criteria. The audit term is fashionable. Fashion may pass, but the need for competent and independent evaluations in various areas is growing. As an examination, in order to determine the properties of a representation, the audit first applied to financial representations. There is financial audit, investment audit, marketing audit, quality audit, audit of information systems, IT, office, and social audit.

Suggested Citation

  • Cristian Virgiliu RADU, 2018. "The Internal Audit Contribution to Knowing and Improving Risk Management of Economic Organizations," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 51(3), pages 53-65, September.
    • Handle: RePEc:ath:journl:v:51:y:2018:i:3:p:53-65
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    More about this item

    Keywords

    audit; risk management process; organizations;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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