INTERNAL BANKING CONTROL AND AUDIT: A COMPARATIVE APPROACH IN THE ROMANIAN BANKING SECTOR

31 December 2011


Authors
Author Adela Socol
Page: 22
Abstract

The purpose of this paper is to realize a comparative analysis of the internal banking control and internal audit, based on the Romanian banking system case. We identify the main differences and similarities between internal control and internal audit at the level of Romanian banks. Using national regulatory framework and active banks' from Romanian behavior, we find evidence of the risk-based audit approach and the solid interdependence between the banking internal control and banking internal audit.

Keywords
Internal Banking Control Policy, Internal Banking Audit Statute, Typology and role of Internal Banking Audit
References
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