The development of the social audit concept in Romania
The paper mainly approaches the social audit, an insufficiently developed field in our country. The social audit concept is defined in Romania by the Social Assistance Law no. 292/2011 and its application is limited to this scope. At international level, the concept has a much wider application area...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2016-10-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9501.pdf
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| _version_ | 1818173528904564736 |
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| author | Ioana Iuliana GRIGORESCU Camelia Daniela HATEGAN |
| author_facet | Ioana Iuliana GRIGORESCU Camelia Daniela HATEGAN |
| author_sort | Ioana Iuliana GRIGORESCU |
| collection | DOAJ |
| description | The paper mainly approaches the social audit, an
insufficiently developed field in our country. The social
audit concept is defined in Romania by the Social
Assistance Law no. 292/2011 and its application is
limited to this scope. At international level, the concept
has a much wider application area.
The research methodology is a qualitative one. The
objectives of the paper consist in the theoretical
development of the social audit concept: the definition of
the social audit, the description of the stages and the
goals of this process, the identification of the
connections between sustainable development,
corporate social responsibility and social audit, the
performance of a comparative analysis between the
social audit, the financial audit and the internal audit, the
explanation of the advantages of applying the social
audit in the business environment, in social institutions
and in the public administration, the illustration of
qualitative and quantitative indicators that can be
employed in social audit engagements, as well as the
proposal of an application model of the social audit in
Romania. |
| first_indexed | 2024-12-11T19:29:57Z |
| format | Article |
| id | doaj.art-97fb1c69cb02405ca28c6b4935cddbca |
| institution | Directory Open Access Journal |
| issn | 1844-8801 |
| language | English |
| last_indexed | 2024-12-11T19:29:57Z |
| publishDate | 2016-10-01 |
| publisher | Chamber of Financial Auditors of Romania |
| record_format | Article |
| series | Audit Financiar |
| spelling | doaj.art-97fb1c69cb02405ca28c6b4935cddbca2022-12-22T00:53:18ZengChamber of Financial Auditors of RomaniaAudit Financiar1844-88012016-10-01141421101111310.20869/AUDITF/2016/142/11019501The development of the social audit concept in RomaniaIoana Iuliana GRIGORESCU0Camelia Daniela HATEGAN1 School Inspectorate of the Cluj County West University of Timisoara The paper mainly approaches the social audit, an insufficiently developed field in our country. The social audit concept is defined in Romania by the Social Assistance Law no. 292/2011 and its application is limited to this scope. At international level, the concept has a much wider application area. The research methodology is a qualitative one. The objectives of the paper consist in the theoretical development of the social audit concept: the definition of the social audit, the description of the stages and the goals of this process, the identification of the connections between sustainable development, corporate social responsibility and social audit, the performance of a comparative analysis between the social audit, the financial audit and the internal audit, the explanation of the advantages of applying the social audit in the business environment, in social institutions and in the public administration, the illustration of qualitative and quantitative indicators that can be employed in social audit engagements, as well as the proposal of an application model of the social audit in Romania. http://revista.cafr.ro/temp/Article_9501.pdf Social auditcorporate social responsibility sustainable developmentfinancial auditsocial indicators |
| spellingShingle | Ioana Iuliana GRIGORESCU Camelia Daniela HATEGAN The development of the social audit concept in Romania Audit Financiar Social audit corporate social responsibility sustainable development financial audit social indicators |
| title | The development of the social audit concept in Romania |
| title_full | The development of the social audit concept in Romania |
| title_fullStr | The development of the social audit concept in Romania |
| title_full_unstemmed | The development of the social audit concept in Romania |
| title_short | The development of the social audit concept in Romania |
| title_sort | development of the social audit concept in romania |
| topic | Social audit corporate social responsibility sustainable development financial audit social indicators |
| url |
http://revista.cafr.ro/temp/Article_9501.pdf
|
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