THE CORRELATION OF INTERNAL AUDIT - INTERNAL MANAGERIAL CONTROL AT THE ENTITIES OF PUBLIC INTEREST IN ROMANIA

For an operation in parameters expected by all those interested, any public interest entity takes steps to create a strong link between risk management, the degree of development of the internal management control system and corporate governance. The knowledge that management needs to direct its activities is obtained from the analyses performed in order to identify the vulnerabilities and opportunities for the development of the managed entity. This becomes achievable only with the well-positioned support of the relationship between the internal audit and internal managerial control.