GROWTH OF MANAGERIAL PERFORMANCE BY IMPROVING AUDITING ACTIVITY
To reflect the place and role of internal audit in the economic entity and its function as assistant manager in this paper we followed the presentation of the preliminary assumptions of a model for measuring the quality of internal audit. Also, we presented a possible model of research regarding man...
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| Format: | Article |
| Language: | English |
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Romanian Foundation for Business Intelligence
2014-04-01
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| Series: | SEA: Practical Application of Science |
| Subjects: | |
| Online Access: |
http://seaopenresearch.eu/Journals/articles/SPAS_3_20.pdf
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| _version_ | 1818840573578051584 |
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| author | Daniel DĂNECI-PĂTRĂU Georgiana SUSMANSCHI (BADEA) Luciana SPINEANU-GEORGESCU |
| author_facet | Daniel DĂNECI-PĂTRĂU Georgiana SUSMANSCHI (BADEA) Luciana SPINEANU-GEORGESCU |
| author_sort | Daniel DĂNECI-PĂTRĂU |
| collection | DOAJ |
| description | To reflect the place and role of internal audit in the economic entity and its function as assistant manager in this paper we followed the presentation of the preliminary assumptions of a model for measuring the quality of internal audit. Also, we presented a possible model of research regarding managerial effectiveness. Questions that sought answer in this research are: How can we streamline internal audit? What is meant by effective internal audit? What is the relationship between internal audit efficiency and performance management? Recording a high level of performance of internal audit provide a high level of performance of the whole economic entity. Of course, responsible for the implementation of recommendations made by the Internal Auditor is the manager, but in our opinion, as long as the internal audit department conducts activities / tasks with maximum seriousness, conscientiousness and professionalism, the manager will be to some extent forced to implement the recommendations, having a high confidence in those. |
| first_indexed | 2024-12-19T04:12:20Z |
| format | Article |
| id | doaj.art-a9f2641319de4c898aec627e07460cab |
| institution | Directory Open Access Journal |
| issn | 2360-2554 |
| language | English |
| last_indexed | 2024-12-19T04:12:20Z |
| publishDate | 2014-04-01 |
| publisher | Romanian Foundation for Business Intelligence |
| record_format | Article |
| series | SEA: Practical Application of Science |
| spelling | doaj.art-a9f2641319de4c898aec627e07460cab2022-12-21T20:36:23ZengRomanian Foundation for Business IntelligenceSEA: Practical Application of Science2360-25542014-04-01II3 (1/2014)164170seapas:y:2014:i:3:p:164-170GROWTH OF MANAGERIAL PERFORMANCE BY IMPROVING AUDITING ACTIVITYDaniel DĂNECI-PĂTRĂU0Georgiana SUSMANSCHI (BADEA)1Luciana SPINEANU-GEORGESCU2 Faculty of Financial and Management Accounting, Spiru Haret University, Constanta, Romania Faculty of Financial and Management Accounting, Spiru Haret University, Constanta, Romania Faculty of Financial and Management Accounting, Spiru Haret University, Constanta, Romania To reflect the place and role of internal audit in the economic entity and its function as assistant manager in this paper we followed the presentation of the preliminary assumptions of a model for measuring the quality of internal audit. Also, we presented a possible model of research regarding managerial effectiveness. Questions that sought answer in this research are: How can we streamline internal audit? What is meant by effective internal audit? What is the relationship between internal audit efficiency and performance management? Recording a high level of performance of internal audit provide a high level of performance of the whole economic entity. Of course, responsible for the implementation of recommendations made by the Internal Auditor is the manager, but in our opinion, as long as the internal audit department conducts activities / tasks with maximum seriousness, conscientiousness and professionalism, the manager will be to some extent forced to implement the recommendations, having a high confidence in those. http://seaopenresearch.eu/Journals/articles/SPAS_3_20.pdf internal auditperformance managementinternal audit efficiency |
| spellingShingle | Daniel DĂNECI-PĂTRĂU Georgiana SUSMANSCHI (BADEA) Luciana SPINEANU-GEORGESCU GROWTH OF MANAGERIAL PERFORMANCE BY IMPROVING AUDITING ACTIVITY SEA: Practical Application of Science internal audit performance management internal audit efficiency |
| title | GROWTH OF MANAGERIAL PERFORMANCE BY IMPROVING AUDITING ACTIVITY |
| title_full | GROWTH OF MANAGERIAL PERFORMANCE BY IMPROVING AUDITING ACTIVITY |
| title_fullStr | GROWTH OF MANAGERIAL PERFORMANCE BY IMPROVING AUDITING ACTIVITY |
| title_full_unstemmed | GROWTH OF MANAGERIAL PERFORMANCE BY IMPROVING AUDITING ACTIVITY |
| title_short | GROWTH OF MANAGERIAL PERFORMANCE BY IMPROVING AUDITING ACTIVITY |
| title_sort | growth of managerial performance by improving auditing activity |
| topic | internal audit performance management internal audit efficiency |
| url |
http://seaopenresearch.eu/Journals/articles/SPAS_3_20.pdf
|
| work_keys_str_mv | AT danieldanecipatrau growthofmanagerialperformancebyimprovingauditingactivity AT georgianasusmanschibadea growthofmanagerialperformancebyimprovingauditingactivity AT lucianaspineanugeorgescu growthofmanagerialperformancebyimprovingauditingactivity |