Comparative Aspects on Public Internal Audit and on Financial Audit

Authors:
  • Maria MACRIS, Assoc. Prof. Ph.D., email: mariamacris2011@yahoo.com, Afiliation: University of Petrosani, Faculty of Sciences, Romania
  • Mariana GIRBACI, Ph.D. Candidate, email: marianagîrbaci@yahoo.com, Afiliation: University of Craiova, Romania

Pages:
  • 167|174
Keywords: public internal audit, financial audit, international auditing standards, accounting financial activities, public and economic entities.
Abstract:
Abstract:\r\n\r\n The method of evaluating risk management and control systems represents\r\n\r\n important objectives in the audit work, the main purpose being to ensure\r\n\r\n managerial assistance which, in turn, generates a permanent and effective control\r\n\r\n on the whole economic and financial activity. Through this scientific approach we\r\n\r\n wanted to highlight the importance of the two types of audit by making a\r\n\r\n comparative analysis which points out the characteristic differences and\r\n\r\n similarities.\r\n

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