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

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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

References

  1. Bilius R Adaptation according to the source: National Australia Bank/Andrew Cox/How Can Internal Audit Report Effectively to Its Stakeholders?
  2. Batude, D,(1997). L’audit comptable et financier, Editions Nathan, Paris.
  3. Dobre E., (2003), Financial Control Forensic Accounting and Audit, ExPonto.
  4. Obert, R., (1998) Synthèse droit et Audit et commissariat aux comptes. Aspects internationaux, Dunod, Paris.
  5. Pigé, ,(1997) Audit et contrôle interne, Éditions Litec.
  6. Petrascu D.(2012) Audit intern – Caiet de seminar, Sibiu: ULB Press.
  7. Petrascu D.(2014), Metodologia auditului financiar, Sibiu: ULB Press.
  8. Raffegeau, , Dufils, P., Ménonville, D.(1994), L’audit financier, Presses Universitaires de France, Robertson J.C., Davis, J.C.(1998), Auditing, Fifth Edition, BPI Irwin, Homewood Illinois.
  9. Stoian A.,Jurlea E.,(2001), Audit financiar contabil, Bucharest: Economic Press.
  10. Norme nationale de audit, CECCAR, Bucuresti, (1999).
  11. Bloom’s Taxonomy bloomstaxonomy.org
  12. CECCAR Standardul profesional 36, Misiunile de audit intern realizate de expertii contabili, (2007).
  13. Law 672/2002 with subsequent amendments; G.O. 235/2003; OMFP 252/2004; GO 1086/2013; GO 1183/2012; GO 1259/2012; OMFP 659/22.VI.2015.
  14. Dobre E., Petrascu D., (2015) Risks Management Profile in Local Public Services Administration, Procedia Economics and Finance, Volume 27, 2015, Pages 204-208.
  15. Petrascu , Bucur M.A., Dobre E., (2015) Analysing the Management of Human Resource in Economic-Financial Fraud Investigation, Procedia Economics and Finance ,Volume 27, 2015, Pages 209-215.

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