Drigă, Imola; Dura, Codruţa - In: Annals of the University of Petrosani, Economics 7 (2007), pp. 123-128
The general term of internal audit was established in relation to the financial accounting activity; this notion was gradually replaced by a new approach which expands the sphere of the audit so that the preoccupation for the future is very important for any audit activity. If forming and...