FINANCIAL AUDIT OF FINANCIAL CONTROL VERSUS - AN OVERALL ANALYSIS

Authors

  • Gheorghe MOROSAN Stefan cel Mare University of Suceava

Keywords:

financial audit, financial control, Romanian organizations, internal control system, evolution

Abstract

In our society, the audit is regarded as a branch of financial management conducted to confirm the accuracy of financial reporting in a company, but also to help the company's management, financial and the financial control is regarded as a perfect knowledge of things, a finding practical realities and their comparison. The purpose of this paper is to analyze the picture of the two concepts by presenting the differences and the similarities of them. The paper presents an evolution of the two terms in terms of Romanian organizations.

Downloads

Additional Files

Published

17.07.2013

Issue

Vol. 2 No. 2 (2013)

Section

Articles

License

An copyright form will have to accompany your submission (the signed copyright form has to be scanned). You can get the .PDF form version on-line (see the link bellow). Authors are responsible for obtaining any security clearances. All authors have to sign the copyright transfer form. There are some restrictions regarding the length of the copyright file, so please read carefully the instruction provided there.