The involvement of the audit in the internal control activity

Dobrescu Georgeta; Popa Daniela

Articolul precedent

Articolul urmator

208

Ultima descărcare din IBN:
2024-05-16 20:50

Căutarea după subiecte
similare conform CZU

657.6:005.584.1 (1)

Accountancy (953)

Management operations. Direction (306)

SM ISO690:2012

DOBRESCU, Georgeta, POPA, Daniela. The involvement of the audit in the internal control activity. In: Strategii și politici de management în economia contemporană, Ed. 8, 24-25 mai 2023, Chişinău. Chişinău: Departamentul Editorial-Poligrafic al ASEM, 2023, Ediţia 8, pp. 277-280. ISBN 978-9975-147-99-6 (PDF).. DOI: https://doi.org/10.53486/icspm2023.41

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Strategii și politici de management în economia contemporană
Ediţia 8, 2023

Conferința "Strategii și politici de management în economia contemporană"
8, Chişinău, Moldova, 24-25 mai 2023

The involvement of the audit in the internal control activity

DOI:https://doi.org/10.53486/icspm2023.41

CZU: 657.6:005.584.1

JEL: M42

Pag. 277-280

Dobrescu Georgeta, Popa Daniela

Tomis University of Constanta

Disponibil în IBN: 24 iulie 2023

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Rezumat

The internal managerial control system is an integral and essential component of the institution's management that covers the entire activity. Internal audit in carrying out its own activity has as its main objective the assessment of internal control on each audited activity. Internal audit mainly uses, as a form of advice, the training and professional development of employees, intended to provide theoretical and practical knowledge regarding risk management and the development of the internal control system.

Cuvinte-cheie
audit intern, control intern, proceduri, evaluarea iniţială a controlului intern

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