EMPIRICAL RESEARCH ON THE INTERNAL AUDIT. PERSPECTIVE OF THE PROFESSIONALS WITHIN THE ROMANIAN BANKING SYSTEM

Authors

  • AURELIA STEFANESCU The Bucharest University of Economic Studies, Romania
  • ILEANA COSMINA PITULICE The Bucharest University of Economic Studies, Romania
  • FLORNA MIHALCEA The Bucharest University of Economic Studies, Romania

Keywords:

internal audit, credit institution, professionals, interview, Romania

Abstract

This research takes into consideration the existence of the principal-agent type relationships withn the banking system, as well as the portfolio of risks related to it. Therefore, the internal audit intercedes between the stakeholders on the management of the credit entities becoming a component of the corporate governance mechanism. In this respect the internal audit must assure the stakeholders of the achievement of the credit instituion's objectives, the effectiveness of the internal control system, the risk and corporate governance management. Two directions are approached within this research. The first research direction considers the review of the professional literature at national and internationals levels. The second one has as research objectives the analysis of the opinion of the professionals working into a credit entity in Romania in terms on internal audit. By this endeavor, the curent research identifies the real aspect regarding the internal audit at banking system level.

 

objectives

 

 

Author Biography

AURELIA STEFANESCU, The Bucharest University of Economic Studies, Romania

Accounting and Audit

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Additional Files

Published

27.01.2017

Issue

Vol. 6 No. 1 (2017)

Section

Accounting, Finance, Statistics and Economic informatics

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