D. Petrascu, PhD in Economics, Associate Professor Lucian Blaga University of Sibiu, Sibiu, Romania,, D. Dobre, PhD in Economics, Professor Ovidiu University, Constanta, Romania THE INTERNAL AUDIT AS COGNITIVE PROCESS

The term AUDIT generally comes from the Latin word “audire” to listen and to inform others, from today’s Anglo-Saxon countries, this term has the meaning of a revision of the accounting information and of those of a different nature, realized by an independent professional, in view of expressing an opinion regarding the regularity and honesty of the audited information (1 §tefan Craciun, Audit financiar §i audit intern, The Economic Publishing House, Bucharest, 2004, page 22). In a general register, an audit has the purpose to grant an entity added value by a systematic and methodic approach, evaluating the risk management processes, the control processes and the governing processes, all of which are materialized within an objective and professional report.

Key words: audit, auditor, risk management, value

Date of submission 15.05.16

DOI: https://doi.org/10.17721/1728-2667.2016/188-11/4


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