Internal Audit Committee – A Multi-Dimensional Approach within the National Context

Author:Univ. Prof. Aurelia ŞTEFĂNESCU, Ph. D.; Univ. Prof. Eugeniu ŢURLEA, Ph. D.

JEL:M42

DOI:

Keywords:internal audit committee, regulations, performance of the internal audit committee, public sector, private sector, banking sector

Abstract:
The continuous economic turbulences exhibited at international and national levels enhance the crisis of trust on the financial markets and of the stakeholders concerned with the promotion of their interests by the economic entities. Within this context, through the performed research there is structured the issue of the internal audit committee from the national point of view.\r\nThe research takes into account a synthesis of the ideas published upon this topic into the professional literature and of the regulations on the field issued by the national regulators. Within this paper there are brought in the conceptual aspects upon the internal audit committee, there are explored its specific national regulations and there is proposed a new dimension of the internal audit committee. \r\n

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