LEGAL FRAMEWORK FOR THE ORGANIZATION AND FUNCTIONING OF THE INTERNAL AUDIT

Elena PETREANU Universitatea de Stat din Moldova

Abstract

In this paper the aspects of the legal framework regulating the internal audit are discussed with the identification of the problems in its organization and functioning, it is also elucidated the international organization of the internal audit and the possibility of taking over the advanced practices for the functioning of the internal audit of the Republic of Moldova. Keywords: internal audit, risk management, national internal audit standards, Institute of Internal Auditors.