Analysis of Financial Quality Reporting Submitted by Internal Audit Controlling Systems
Internal controls and external audits can be of extreme importance by the information given when it comes to the actions taken internally by the audited entity or by the parties involved with the audited entity in some such way. The correlated actions that could be initiated based on the information...
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| Format: | Article |
| Language: | English |
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Dunarea de Jos University of Galati
2023-12-01
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| Series: | Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics |
| Subjects: | |
| Online Access: | http://eia.feaa.ugal.ro/images/eia/2023_3/Voicu.pdf |
| _version_ | 1827386612724531200 |
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| author | Stefania Mariana VOICU |
| author_facet | Stefania Mariana VOICU |
| author_sort | Stefania Mariana VOICU |
| collection | DOAJ |
| description | Internal controls and external audits can be of extreme importance by the information given when it comes to the actions taken internally by the audited entity or by the parties involved with the audited entity in some such way. The correlated actions that could be initiated based on the information obtained from this type of controlling mechanisms can be of crucial importance for all the parties involved (e.g. investors, credit partner institutions, fiscal institutions, etc.). Obtaining and reporting statements from these types of mechanisms have to be interdependently consistent with the findings of the submitted reports. In this article it is examinated, from a theoretical point of view, a stable link between the two mechanisms, in order to minimize the risks of inconsistencies that can occur, involuntarily or intentionally, between the resulted statements following the completion of the controlling acts. |
| first_indexed | 2024-03-08T15:48:59Z |
| format | Article |
| id | doaj.art-a7d2a23386d048e1b61c118c8051a664 |
| institution | Directory Open Access Journal |
| issn | 1584-0409 |
| language | English |
| last_indexed | 2024-03-08T15:48:59Z |
| publishDate | 2023-12-01 |
| publisher | Dunarea de Jos University of Galati |
| record_format | Article |
| series | Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics |
| spelling | doaj.art-a7d2a23386d048e1b61c118c8051a6642024-01-09T08:38:06ZengDunarea de Jos University of GalatiAnnals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics1584-04092023-12-01293172210.35219/eai15840409356Analysis of Financial Quality Reporting Submitted by Internal Audit Controlling SystemsStefania Mariana VOICU0Valahia University of Targoviste, Targoviste, RomaniaInternal controls and external audits can be of extreme importance by the information given when it comes to the actions taken internally by the audited entity or by the parties involved with the audited entity in some such way. The correlated actions that could be initiated based on the information obtained from this type of controlling mechanisms can be of crucial importance for all the parties involved (e.g. investors, credit partner institutions, fiscal institutions, etc.). Obtaining and reporting statements from these types of mechanisms have to be interdependently consistent with the findings of the submitted reports. In this article it is examinated, from a theoretical point of view, a stable link between the two mechanisms, in order to minimize the risks of inconsistencies that can occur, involuntarily or intentionally, between the resulted statements following the completion of the controlling acts.http://eia.feaa.ugal.ro/images/eia/2023_3/Voicu.pdfauditaudit qualityinternal controlrisks minimization |
| spellingShingle | Stefania Mariana VOICU Analysis of Financial Quality Reporting Submitted by Internal Audit Controlling Systems Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics audit audit quality internal control risks minimization |
| title | Analysis of Financial Quality Reporting Submitted by Internal Audit Controlling Systems |
| title_full | Analysis of Financial Quality Reporting Submitted by Internal Audit Controlling Systems |
| title_fullStr | Analysis of Financial Quality Reporting Submitted by Internal Audit Controlling Systems |
| title_full_unstemmed | Analysis of Financial Quality Reporting Submitted by Internal Audit Controlling Systems |
| title_short | Analysis of Financial Quality Reporting Submitted by Internal Audit Controlling Systems |
| title_sort | analysis of financial quality reporting submitted by internal audit controlling systems |
| topic | audit audit quality internal control risks minimization |
| url | http://eia.feaa.ugal.ro/images/eia/2023_3/Voicu.pdf |
| work_keys_str_mv | AT stefaniamarianavoicu analysisoffinancialqualityreportingsubmittedbyinternalauditcontrollingsystems |