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The role of internal audit in corporate governance to substantiate the decision

Show simple item record BOGHEAN, Florin BOGHEAN, Carmen 2021-10-08T09:44:19Z 2021-10-08T09:44:19Z 2020
dc.identifier.citation BOGHEAN, Florin, BOGHEAN, Carmen. The role of internal audit in corporate governance to substantiate the decision. In: Сompetitiveness and sustainable development. Book of abstracts: proc. of the 2nd Economic International Conference, November 20th, 2020. Chișinău, Tehnica-UTM, 2020, p. 32-1. ISBN 978-9975-45-652-4. en_US
dc.identifier.isbn 978-9975-45-652-4
dc.description.abstract Apart from the available research in the field, which is mainly based on quantitative data, the present study uses a wide range of qualitative data in order to detect certain more profound attitudes in the relationship between internal auditing and stakeholders. Investors may wish to provide assurance about the objectives and consultancy on risks and control. An internal audit function that has been allocated the appropriate resources can provide such assurance and consultancy. The internal audit function would supplement the management of the activities on a high level, by providing independent and objective assurance measures directed at the efficiency of the organisation’s governing processes, at the effectiveness of the management of all types of risks and determine whether the internal control processes are, indeed, operative in managing risks at a level that is considered acceptable. en_US
dc.language.iso en en_US
dc.publisher Universitatea Tehnică a Moldovei en_US
dc.rights Attribution-NonCommercial-NoDerivs 3.0 United States *
dc.rights.uri *
dc.subject internal audit en_US
dc.subject corporate governance en_US
dc.subject management en_US
dc.subject risk management en_US
dc.subject internal control en_US
dc.title The role of internal audit in corporate governance to substantiate the decision en_US
dc.type Article en_US

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