Internal Audit – Management Tool or a Higher Form of Internal Control?
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Authors:
• Marin POPESCU, PhD Professor, email: Marin_POPESCU, Afiliation: „Athenaeum” University of BucharestPages:
• 201|209 -
Abstract:
Abstract:\r\n\r\n Internal audit and internal control are two forms of verification of\r\n\r\n financial and economic activity with completely different content that uses similar\r\n\r\n concepts, information, and procedures.\r\n\r\n This has determened the public managers of public entities to take in\r\n\r\n some cases measures regarding the organisation and operation of those\r\n\r\n departments which have led to malfunctions in the financial and economic activity\r\n\r\n of the entity.\r\n