Calotă, George; Iana, Traian - In: Annals of the University of Petrosani, Economics 9 (2009) 1, pp. 93-100
During the stage of Preparation of the mission of internal audit for intervention on the spot, Internal audit program must be prepared, which shall be based on a specific risk analysis procedures. The Standard ,, 2200 - Mission Plan recommends that ,,when planning the mission, internal auditors...