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 … to the requirements of International Standards on Internal Audit, requires that the Elaboration of the internal audit … program procedure, to be preceded by Risk analysis procedure and followed by the Opening meeting procedure. …