Petreanu, Elena2022-11-242022-11-242017PETREANU, Elena. Considerații asupra apariţei şi evoluţiei auditului intern. In: Conferința "Paradigme moderne ale economiei şi antreprenoriatului inovativ." Ediţia a XII-a, 3-4 noiembrie 2017, Chișinău: CEP USM, 2017, pp. 221-223. ISBN 978-9975-71-942-1.978-9975-71-942-1https://msuir.usm.md/handle/123456789/7742In the context of internal audit research, an important role is played by the study of its occurrence and evolution. In the current research, the author examines the emergence and evolution of internal audit through the development of the audit in general.roaudit internstandarde de auditInstitutul auditorilor internicontrolguvernanțăArticle