Corina, Ducu; Camelia, Chirilã - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1382-1385
The internal audit through its characteristics, area of applicability and objectives contributes to the improvement of … the developed activities adding extra value to the entity. The proper planning and implementation of the internal audit … internal audit taking into account the emerging trends and the new directions certifies that this sector brings benefits to the …