Confruntări între controlul intern şi auditul extern: evoluţii internaţionale şi utilizare naţională în turism

Abstract

The modern approach to internal control covers all policies and techniques used by the administration of the entity to protect assets, to enhance benefits and to ensure accuracy and safety of economic information. In other words, the control function within the entity is the process of verification and continuous assessment of the entity's performance with the purpose to measure the degree of achievement of objectives and strategies initially set and this is not only about accounting, but also about management and finance. Examination of internal control definition leads us to the conclusion that it has some similarities with the audit. Audit in its turn includes two categories: internal audit and external audit. Internal audit is part of internal control as a tool for assessing the financial management and control system. External audit is intended to ensure that examined financial reports are complete and considered accurate, and economic operations were carried out in accordance with relevant laws and regulations in force.