VASILE, Emilia; Croitoru, Ioan - In: Internal Auditing and Risk Management 23 (2011) 3, pp. 15-26
general objectives: achieving at an appropriate level of quality the functions of the organization, established in accordance …, updating and dissemination of data and information, and also development and maintenance of information systems and procedures … responsible for corporate governance and executive leadership, with reasonable assurance that the entity achieves its objectives …