Examination Level of Internal Auditor`s Independence in the Context of Corporate Governance

Author:Alexandru BOTICĂ, Ph.D. Student; Celestin CONSTANTIN, Ph.D. Student

JEL:M42

DOI:

Keywords:independence of the auditor, the internal audit charter, corporate governance, growth opportunities, operational performance, contribution

Abstract:
This paper aims to present and describe the main aspects and deficiencies relating to auditor independence seen in terms of corporate governance. This analysis was performed by applying a questionnaire on a sample of respondents chosen from several corporations with a significant market share in the country. The results obtained are important aspects of the relationship between company management and audit department and the existence of issues which can affect operational performance of companies.\r\n

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