INTERNAL AUDIT - ACTUALITIES AND CHALLENGES

Daniel Botez; Anatol Melega

doi:10.29358/sceco.v0i32.482

INTERNAL AUDIT - ACTUALITIES AND CHALLENGES

Authors

Daniel Botez
Anatol Melega

DOI:

https://doi.org/10.29358/sceco.v0i32.482

Keywords:

internal audit, corporate governance, digitisation, emerging technologies, integrated insurance

Abstract

Internal auditing plays an important part in the management of corporations, but it has also proved necessary in the more general framework of public interest entities, especially listed entities, given the importance of their activity in society. The different activities that internal auditors perform lead to the creation of added value in the entity in which they operate. In Romania, this activity is relatively recent and it involves certain organising and exercising particularities. The internal auditor profession has globally faced the same challenges all the other professions face in regards to the digitalization of the economy.

Downloads

Download data is not yet available.

Downloads

Published

30.12.2020

Issue

No. 32 (2020)

Section

Articles

License

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.

Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

How to Cite

Botez, D., & Melega, A. (2020). INTERNAL AUDIT - ACTUALITIES AND CHALLENGES. Studies and Scientific Researches. Economics Edition, 32. https://doi.org/10.29358/sceco.v0i32.482