Transcription of THE RELATIONSHIP BETWEEN INTERNAL AND …
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THE RELATIONSHIP BETWEEN INTERNAL AND …
THE RELATIONSHIP BETWEEN INTERNAL AND external AUDIT Professor PhD Atanasiu Pop, Babe -Bolyai University of Cluj-Napoca, e-mail: PhD Student Cristina Bo a-Avram, Babe -Bolyai University of Cluj-Napoca, e-mail: PhD Student Florin Bo a-Avram, Babe Bolyai University of Cluj-Napoca, e-mail: ABSTRACT: Analyzing the evolution process of INTERNAL audit, from its beginnings and so far, we can easily notice that INTERNAL audit function was born through detaching of some activities from external audit, the result being that there some situations when these two functions could be easily confused. The reality is that INTERNAL audit and external audit are two distinctive functions; net differenced, but which are also characterized through some complementary relationships.
Another study with a relevant contribution at the researching of the relationship between internal and external audit was conducted by Reinstein A., Lander G.H. and Gavin T.A. (1994).
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