Avram, Marioara; Dutescu, Mihaela; Puican, Liliana - In: Annals of University of Craiova - Economic Sciences Series 3 (2011) 39, pp. 50-55
In our country, internal audit is a new concept, practiced on a microeconomic level. Originally, “to audit” could have been translated as “to check the financial statements of a company”. The purpose of a statutory audit is to determine whether the organization provides a fair and...