文章基本信息

标题：Principles and rules of conduct in the internal audit activity
其他标题：Principles and rules of conduct in the internal audit activity
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作者：Dumitru, Mihaela Iuliana
期刊名称：Acta Universitatis Danubius. Oeconomica
印刷版ISSN：2065-0175
电子版ISSN：2067-340X
出版年度：2015
卷号：12
期号：1
语种：English
出版社：Danubius University
摘要：The purpose of the paper is to present the basic principles governing the internal audit mission, as well as the code of conduct which should be observed in exercising such mission. On the other hand, we sought to highlight the mechanisms used to apply such principles into practice and the compliance to certainrules of conduct leading to the increase in the efficiency of the internal audit activity. For the achievemnt of this purpose, we started from the basic concepts related to the problems of the principles and conduct in the internal audit, and we continued by exemplifying them by means of the applicable standards in force. We also sought to highlight the place and role of the two categories of elements in the process of conducting an internal audit mission, as well as their economic and social implications.
关键词：internal audit; conduct; audit principles