Organizarea auditului intern în cadrul entităţii

Abstract

An effective internal audit function is a fundamental component of good governance. The profession of internal auditing helps companies by advising them on how to better achieve there shortterm and long-term objectives. Internal auditors utilizing "systematic methodology for analyzing business processes or organizational problems and recommending solutions". Internal auditors are generally employed by companies to perform their internal auditing activities which may include internal controls such as efficacy of operations, reliability of financial reporting, deter ration and investigation of fraud, safeguarding assets, and compliance with laws and regulations. CZU: 657.6.