Rolul şi relevanţa auditului intern în guvernanţa corporativă

Abstract

Internal audit is a fundamental pillar of effective corporate governance. By providing an independent and objective assessment, internal audit contributes to improving internal processes, risks management and ensuring compliance with applicable regulations and standards. The role and relevance of internal audit is to support solid and sustainable cor- porate governance by providing detailed information and rigorous analysis and influencing the transparency and responsibility levels within the organization.