We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Internal Audit, Internal Control and Organizational Culture - Active Ingredients in Conquering the Crisis.
- Authors
Alina, Carataş Maria; Cerasela, Spătariu Elena; Andreea, Trandafir Raluca
- Abstract
The global financial crisis has determined significant changes among financial regulators and market's participants all over the world. While the main priority was to repair the image of firms involved in financial scandals, we have begun to foresee companies' preoccupation for changing their culture. Internal audit becomes a crucial factor in organizational changing process. The present paper highlights new internal audit functions, which operate in a close coordination with internal control. Both internal audit and internal control represent active ingredients for effective corporate governance. Our research findings demonstrate that the effective corporate governance and organizational culture are inextricably interrelated.
- Publication
Ovidius University Annals, Series Economic Sciences, 2013, Vol 13, Issue 2, p553
- ISSN
2393-3127
- Publication type
Academic Journal