Internal Auditing & Risk Management, No. 3 (59)

Internal Auditing & Risk Management

64 Pages Posted: 18 Feb 2021

See all articles by Emilia Vasile

Emilia Vasile

Universitatea Athenaeum

Dănuţ-Octavian Simion

Universitatea Athenaeum

Catalin Dumitrescu

Universitatea Athenaeum

Matei

Bucharest University of Economic Studies - Bucharest University of Economic Studies, Students

Xiaoyu ZHAN

University of Valahia Targoviste

Brînduşa-Mihaela Radu

Universitatea Athenaeum

Mariana Bălan

University of Bucharest

Date Written: September 30, 2020

Abstract

Internal audit functions of organizations are regarded as crucial components of the combined assurance model, alongside the audit committee, management and external auditors. In this regard, internal audit plays a crucial role, insofar as it consists of experts in risk, governance and control consultancy who provide assurance to senior management and the audit committee.

Keywords: Audit, Management, economy, business, financial stability, economic crisis

Suggested Citation

Vasile, Emilia and Simion, Dănuţ-Octavian and Dumitrescu, Catalin and Dumitrescu, Matei and ZHAN, Xiaoyu and Radu, Brînduşa-Mihaela and Bălan, Mariana, Internal Auditing & Risk Management, No. 3 (59) (September 30, 2020). Internal Auditing & Risk Management, Available at SSRN: https://ssrn.com/abstract=3769397

Emilia Vasile (Contact Author)

Universitatea Athenaeum ( email )

Str. Garibaldi Giuseppe, 2A
Bucuresti-Sector 2
Bucuresti, 20223
Romania

Dănuţ-Octavian Simion

Universitatea Athenaeum ( email )

Str. Garibaldi Giuseppe, 2A
Bucuresti-Sector 2
Bucuresti, 20223
Romania

Catalin Dumitrescu

Universitatea Athenaeum ( email )

Str. Garibaldi Giuseppe, 2A
Bucuresti-Sector 2
Bucuresti, 20223
Romania

Matei Dumitrescu

Bucharest University of Economic Studies - Bucharest University of Economic Studies, Students ( email )

Romania

Xiaoyu ZHAN

University of Valahia Targoviste ( email )

Targoviste
Romania

Brînduşa-Mihaela Radu

Universitatea Athenaeum ( email )

Str. Garibaldi Giuseppe, 2A
Bucuresti-Sector 2
Bucuresti, 20223
Romania

Mariana Bălan

University of Bucharest ( email )

14 Academiei St.
Bucharest, Bucuresti 70109
Romania

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