The Relation Between Culture, Corporate Governance and the Role of the Internal Auditor
Internal Audit is an independent, objective assurance and consulting activity designed to create value and to improve the operations of an organization in achieving its objectives by implementing a systematic approach to assessing and improving the effectiveness of risk management, control and gover...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Ovidius University Press
2018-01-01
|
| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2019/02/26-2.pdf |
| _version_ | 1818425992958443520 |
|---|---|
| author | Troi (Ilie) Silvia Mioara |
| author_facet | Troi (Ilie) Silvia Mioara |
| author_sort | Troi (Ilie) Silvia Mioara |
| collection | DOAJ |
| description | Internal Audit is an independent, objective assurance and consulting activity designed to create value and to improve the operations of an organization in achieving its objectives by implementing a systematic approach to assessing and improving the effectiveness of risk management, control and governance processes. One can approach the true value of internal audit and its role within the organization only after studying organizational culture, corporate governance, risk management, and internal control. The internal audit adds value - through its activities- both by evaluating the system internal control and risk analysis related to auditable activities, as well as through recommendations to the management of the organization in order to ensure the achievement of the objectives of the organization. The objective of this study is to understand the role of the internal auditor who must know and understand the culture of the organization so that he can identify and assess the risks. |
| first_indexed | 2024-12-14T14:22:45Z |
| format | Article |
| id | doaj.art-12787e6749874d1fa3b34d3a8be27fee |
| institution | Directory Open Access Journal |
| issn | 2393-3127 2393-3127 |
| language | English |
| last_indexed | 2024-12-14T14:22:45Z |
| publishDate | 2018-01-01 |
| publisher | Ovidius University Press |
| record_format | Article |
| series | Ovidius University Annals: Economic Sciences Series |
| spelling | doaj.art-12787e6749874d1fa3b34d3a8be27fee2022-12-21T22:58:01ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272393-31272018-01-01XVIII2702706The Relation Between Culture, Corporate Governance and the Role of the Internal AuditorTroi (Ilie) Silvia Mioara0Univеrsity of CraiovaInternal Audit is an independent, objective assurance and consulting activity designed to create value and to improve the operations of an organization in achieving its objectives by implementing a systematic approach to assessing and improving the effectiveness of risk management, control and governance processes. One can approach the true value of internal audit and its role within the organization only after studying organizational culture, corporate governance, risk management, and internal control. The internal audit adds value - through its activities- both by evaluating the system internal control and risk analysis related to auditable activities, as well as through recommendations to the management of the organization in order to ensure the achievement of the objectives of the organization. The objective of this study is to understand the role of the internal auditor who must know and understand the culture of the organization so that he can identify and assess the risks.http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2019/02/26-2.pdfculturecorporate governanceinternal auditorrisksobjectives |
| spellingShingle | Troi (Ilie) Silvia Mioara The Relation Between Culture, Corporate Governance and the Role of the Internal Auditor Ovidius University Annals: Economic Sciences Series culture corporate governance internal auditor risks objectives |
| title | The Relation Between Culture, Corporate Governance and the Role of the Internal Auditor |
| title_full | The Relation Between Culture, Corporate Governance and the Role of the Internal Auditor |
| title_fullStr | The Relation Between Culture, Corporate Governance and the Role of the Internal Auditor |
| title_full_unstemmed | The Relation Between Culture, Corporate Governance and the Role of the Internal Auditor |
| title_short | The Relation Between Culture, Corporate Governance and the Role of the Internal Auditor |
| title_sort | relation between culture corporate governance and the role of the internal auditor |
| topic | culture corporate governance internal auditor risks objectives |
| url | http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2019/02/26-2.pdf |
| work_keys_str_mv | AT troiiliesilviamioara therelationbetweenculturecorporategovernanceandtheroleoftheinternalauditor AT troiiliesilviamioara relationbetweenculturecorporategovernanceandtheroleoftheinternalauditor |