Rolul auditului intern în exercitarea misiunii de audit a situaţiilor financiare

Abstract

In an increasingly active business world, the entity's performance is expected by its partners - shareholders, banks, financial analysts, suppliers, creditors, etc. All its activities, translated into accounting language, are, in a first stage, the subject of internal audits, carried out by management controllers or auditors, who intervene in the field of business management of the company; they contribute to improving its organization and, thereby, the ability to achieve the goals set by its management. The research is established in a reference work in the field, which can be used in carrying out and exercising substantial tests and evaluating the internal control, through the proposals to present the different works and audit documents. JEL: M42