文章基本信息

标题：THE INTER - CONDITIONING RELATIONSHIP BETWEEN CONTROL AND AUDIT
本地全文：下载
作者：PhD. Univ. Proffesor Emilia VASILE ; PhD. Univ. Proffesor Marcel GHIŢĂ
期刊名称：Revista Română de Statistică
印刷版ISSN：1018-046X
电子版ISSN：1844-7694
出版年度：2008
卷号：12
出版社：Romanian National Institute of Statistics
摘要：From the analysis of the specifi c attributions to each form of control and audit, it is ascertained a strong mutual inter-conditioning relationship. The article refers both to the internal control and internal audit activity, within an organization being the responsibility of the general management, and to the external control and external audit, received from outside said organization. At the same time it is drawn a parallel between the internal and external control, and internal and external audit. It is emphasized the major role of internal audit within an organization, in its relational system and in the system of inter-conditioning said control and audit forms. The internal audit activity contributes, in our opinion, to contouring and enforcing the INTERNAL AUDITOR PROFESSION within the fi nancial management and internal control system in Romania.
关键词：fi nancial management and internal control system; internal;audit; external audit (fi nancial); internal audit function