Home Volumul 2 ROLUL AUDITULUI INTERN ÎN OPTIMIZAREA GUVERNANłEI CORPORATIVE

ROLUL AUDITULUI INTERN ÎN OPTIMIZAREA GUVERNANłEI CORPORATIVE


Ana-Maria Pascu
Universitea “Alexandru Ioan Cuza” Iasi, Romania, This e-mail address is being protected from spambots. You need JavaScript enabled to view it
Abstract
In this paper, the debate of this subject is highly motivated by the importance of how a
company is managed in the context of recent changes that have occurred in the global
economy and, implicitly, in the context of the new trends of globalization, and the updated
of the concept of "corporate governance". In practice, the implementation and the
development of corporate governance have influenced the nature and the evolution of
internal audit witch has become increasingly important over the years. For the last 25 years,
the interest in corporate governance has fueled the strength of internal audit all over the
world. Nowadays, the presence of internal auditors, in the context of a controversial world,
where transparency is often absent, responsible for both "principles of corporate
governance" to ensure transparency of transactions organization and “management need to
bring added safety to stakeholders and shareholders” enable the organization to have the
courage to implement the strategy into practice correctly and efficiently.
Keywords: internal audit, internal control, corporative governance

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