Pop, Atanasiu; Bota-Avram, Cristina; Bota-Avram, Florin - In: Annales Universitatis Apulensis Series Oeconomica 1 (2008) 10, pp. 18-18
Analyzing the evolution process of internal audit, from its beginningsand so far, we can easily notice that internal audit function was born throughdetaching of some activities from external audit, the result being that there somesituations when these two functions could be easily confused. The...