Evolution of internal auditing in Romania: A critical analysis

被引：1

作者：

Bota-Avram, Cristina ^{[1
]}

Popa, Ioan ^{[1
]}

机构：

[1] Babe Bolyai Univ, Dept Accounting & Audit, Cluj Napoca, Romania

来源：

INTERNATIONAL JOURNAL OF DISCLOSURE AND GOVERNANCE | 2011年 / 8卷 / 04期

关键词：

Romania; Romanian internal auditing; public internal auditing; private internal auditing; professional organization of internal auditing; standardization of internal auditing;

D O I：

10.1057/jdg.2011.10

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

This article offers a critical perspective on the evolution of internal auditing in Romania. It also aims to identify the factors that are likely to influence its future development. Based on a case study approach and a survey of practicing auditors in Romania, the article reviews significant aspects of internal auditing in both the private and public sectors, and draws lessons from the current status of the profession internationally for its future development in Romania, offering potential suggestions for enhancing internal auditing practice. The findings will be relevant for both academics and practitioners.

引用

页码：380 / 398

页数：19

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