Abstract
This article aims to address audit role in corporate governance in the light of scientific literature. The foundation of this study is achieved by synthesizing current state of knowledge through quantitative and qualitative research. So we extracted the main lines of topics: conceptual levels on internal audit, corporate governance developments at national and international levels, internal audit in corporate governance of public and private entities from Romania and other corporate governance issues. As a research method, we used survey and data were processed using a statistical program. The novelty that we caught in the present paper is the analysis of the role of internal audit in the governance in public and private entities through two pillars: promoting ethics and values within the organization and ensuring effective organizational performance management/governance.
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Acknowledgment
This paper was supported by the project “Sustainable performance in doctoral and post-doctoral research PERFORM—Contract no. POSDRU/159/1.5/S/138963”, project co-funded from European Social Fund through Sectorial Operational Program Human Resources 2007–2013.
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Narcisa, L.(.A., Elena, H. (2017). The Role and Implications of Internal Audit in Corporate Governance. In: Bilgin, M., Danis, H., Demir, E., Can, U. (eds) Financial Environment and Business Development. Eurasian Studies in Business and Economics, vol 4. Springer, Cham. https://doi.org/10.1007/978-3-319-39919-5_8
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DOI: https://doi.org/10.1007/978-3-319-39919-5_8
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