POZIŢIA AUDITULUI INTERN FAŢĂ DE CONTABILITATE ŞI RAPORTARE FINANCIARĂ ÎN CONTEXTUL MARILOR SCANDALURI FINANCIARE CORPORATIVE ŞI AL CRIZEI FINANCIARE ACTUALE

Maria Mirela DOBRE Academia de Studii Economice, Bucureşti

Аннотация

The paper is based on rules that change the financial effect involves increasing the role of internal control and accounting reform. We will try to argue the inseparable link between accounting and control, mutual influence between the accounting and internal control system, the detected significant corporate fraud in question, the relationship between control and accounting. Transparency and accounting policies used systems is guaranteed by internal control, internal audit and financial audit office. Investors’ interest is, thus, the focus and concerns of the accounting profession (accountants and auditors) and internal auditors have a broader range of interest pertaining to risk management, including accounting. How users of accounting information from corporate developments and investment opportunities depends largely on the credibility of financial statements. The emphasis is on the role of internal audit quality assessment or quality management total quality management involves assessing the organization, including quality of accounting information provided by financial statements public. This raises the question prevailing quality management or quality management?