|
ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
Our journal is currently indexed in the following databases:
|
| |
Article from Volume 7, Number 3, Year 2019| THE CHALLENGES OF INTERNAL AUDIT, BETWEEN TECHNOLOGICAL DEVELOPMENT AND NEW SKILLS | 
Download | | Author(s): Cristina Gabriela Cosmulese, Mihaela - Ionela Socoliuc | | DOI: 10.4316/EJAFB.2019.732 | | Abstract: Over time, the evolution of the expectations of the stakeholders has constantly changed the perspective on the role of internal audit. Given the speed of technological change and globalization of markets, the internal audit function needs to evolve to help the organization understand and manage the associated risks, achieve the expected results from automation, and continue to innovate to achieve added value. The central place that the internal audit occupies within the organization is the result of a professional, objective work, raised at the level of the requirements and standards, as well as at the level of the constantly moving economic environment. In this paper we want to emphasize that a good mastery of computer techniques and innovations, as well as a permanent updating of the changes brought by the regulations in the field, can only bring a higher quality of the services offered by the internal audit, by well fundamental opinions and solid proposals. Thus, the pursuit of this profession would not be possible without the existence of the benchmarks represented by norms, directives, policies and standards, all together making up the complete set of tools with which a true auditor will begin the journey on the missions successfully and operationally accomplished. The main objective of this article is to make a short incursion of the concept and importance of internal auditing and reviewing the requirements of the new EN ISO 19011: 2018 standard. | | Keywords: Internal Audit; Challenges; Digital Revolution; New Skills; ISO 19011: 2018. | References:
1. Bejan, M., Rusu, T. (2008). Standardizarea – Cale Sigur? Spre Asigurarea ?i Cre?terea Calit??ii. Buletinul AGIR 1-2, January - June. Bucharest, România. V
2. Blasi, G. (2018). Internal Auditing: Evoluzione Della Professione Tra Obblighi Di Disclosure E Nuovi Scenari Di Rischio, Controlli Interni E Gestione Dei Rischi. Retrieved March 10, 2019 From: Http://www.dirittobancario.it/approfondimenti/controlli-interni-e-gestione-deirischi/internal-auditing-evoluzione-della-professione-tra-obblighi-disclosure.
3. Bogdan, A.M. (2005). Auditul Financiar în Condi?iile Armoniz?rii Cu Standardele Interna?ionale De Contabilitate. The Financial Audit In The Context Of Its Harmonisation To The International Standards On Accounting. Universitaria, Craiova, Romania.
4. Bostan, I., Grosu, V. (2010). The Role Of Internal Audit In Optimization Of Corporate Governance At The Groups Of Companies. Theoretical & Applied Economics, 17(2), 89-110.
5. Bostan, I., Hurjui, I., Hlaciuc, E., Grosu, V., & Ciubotariu, M. (2014). The Use Of The Audit Method In Assessing The Performance Of The Public Health System. Rom J Leg Med, 22(4), 283-284.
6. Calot?, G., Vân?toru, S. (2009). Implementarea Auditului Intern în Sectorul Public Din România. Analele Universit??ii Constantin Brâncu?i Din Târgu Jiu, Seria Economie, (3), 377-390.
7. Calveri, P., Cibien, M. (2018). La Nuova UNI EN ISO 19011:2018. Il Processo Di Revisione E Alcune Considerazioni Sull’evoluzione Dell’auditing Di Sistemi Di Gestione. Retrieved March 20, 2019 From: Https://www.accredia.it/app/uploads/2018/09/7_Calveri-Cibien_14-092018.pdf.
8. Fülöp, M.T, Szekely, S.V. (2017). The Evolution Of The Internal Auditing Function In The Context Of Corporate Transparency.The Audit Financiar Journal, 15(147), 440-450.
9. Gallotti, C. (2018). Nuova Versione Della ISO 19011 Sugli Audit. Ict Security Magazine. Retrieved March 25, 2019 From:
Https://www.ictsecuritymagazine.com/articoli/nuova-versione-della-iso-19011-sugli-audit/.
10. Grosu, V., Bostan, I. (2012). The Financial Audit Of Companies Operating In The Metalworking Industries. Metalurgija, 51(4), 559-562.
11. Le Goff, J. (1977). Pour Un Autre Moyen Age. The Medieval Imgaination. Vol. 1, Gallimard, Paris, France.
12. Petra?cu, D., Tieanu, A. (2014). The Role Of Internal Audit In Fraud Prevention And Detection. 21 St Internationa Coference, IESC 2014,
Sibiu, Romania. Retrieved March 10, 2019 From:
Https://www.researchgate.net/profile/Daniela_Petrascu/publication/275541212_The_Role_of_Internal_Audit_in_Fraud_Prevention_and_Det Ection/links/569f683308ae21a5642687b1.pdf.
13. Rezaee, Z., Elam, R., Sharbatoghlie, A. (2001). Continuous Auditing: The Audit Of The Future. Managerial Auditing Journal, 16(3). Retrieved March 25, 2019 From: Https://doi.org/10.1108/02686900110385605.
14. Roncea, C. (2018). ISO 19011:2018 Si Provocarile Sale, 1-6. Retrieved January 10, 2019 From: Https://www.srac.ro/files/documente/Art_ISO%2019011-2018.pdf.
15. Saputra, I. A. G., Achmad Yusuf, A. (2019). The Role Of Internal Audit In Corporate Governance And Contribution To Determine Audit Fees For External Audits. Journal Of Finance And Accounting, 7(1), 1-5, Surabaya, Indonesia.
16. Stratmann, L. (2012). Fraudsters And Charlatans. History Press, Stroud, Gloucestershire.
17. Vlad, M. (2013). The Corporative Governance And Internal Audit. Case Study: Romanian Credit Institutions. The USV Annals Of Economics And Public Administration, 12(2 (16)), 164-169.
18. ***Asocia?ia Auditorilor Interni Din România (AAIR). Retrieved July 20, 2019 From: Www.aair.ro.
19. ***ISO 19011:2018(en). Guidelines For Auditing Management Systems. Retrieved January 25, 2019 From: Https://www.iso.org/obp/ui/#iso:std:iso:19011:ed-3:v1:en.
20. *** Legislation (2019). Retrieved July 10, 2019 From: Https://www.cafr.ro/legislatie/.
21. *** Government Emergency Ordinance No. 75/1999 Regarding The Financial Audit Activity.
|
| | Back to journal ... |
|
|
| |
|
|
|
