文章基本信息

标题：INTERNAL PUBLIC AUDIT,THE GUARANTOR OF A MANAGEMENT PERFORMANCE
本地全文：下载
作者：ANDREEA DAIANA CLENCIU ; VIRGIL-ION POPOVICI
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2016
期号：1
页码：219-222
语种：English
出版社：Academica Brâncuşi
摘要：The audit is a professional examination of an item of information with a view to the woeding of an opinion responsible and independent,by reference to a standard quality1.Through an analysis of the internal audit function,until now,we can appreciate life following involvement in the audited entity,namely advice to the manager;helping employees without judging them;total independence and objectivity of auditors2.By studying management science management process is meant to systematization and generalization of concepts,laws,principles,rules of designing new systems,methods and techniques that contribute to increasing the efficiency of the activities carried out to achieve the targets.The auditor has access to all data and information,including those in electronic format,which they consider relevant for the purposes and objectives stated in documents3.Managers are not only leaders at the highest level but any person with power of decision,irrespective of the place you ocupain organizational hierarchy,including personnel with a certain specialization or the execution.
关键词：audit;internal audit;management;auditor;manager