Danescu, Tatiana; Oltean, Anca; Sandru, Raluca - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 22-22
Internal audit aims at providing an independent opinion about whether the objectivesof one institution are achieved, and if not to define the circumstance that hinder fromaccomplishing them. In the context of value addition to the organization, there is increasingpressure for addressing exposure...