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ASPECTS OF INTERNAL AUDIT IN ROMANIA


Radu Pop
Universitatea de Vest „Vasile Goldis” Arad, This e-mail address is being protected from spambots. You need JavaScript enabled to view it
Abstract
The activity of internal audit has known a prominent development in the last decades.
Regardless, in Romania, a new law with reference to internal audit is being debated in
Parliament. The role of internal audit has grown so that it became a significant source of
information for both managers and external auditors. This paper focuses on some aspects
concerning good practices in the field as well as risk identifying techniques.
Keywords: internal audit , evaluation , risks

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