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Internal Audit in Contemporary Organizations. Fundamentals, Processes and Multisectoral Applications
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Publisher: Editura Universitară
Author: Doina Maria Tilea, Cristina Teodora Bălăceanu, Ana Irina Nicolau, Ana Maria Dinu
Edition: I
Pages: 378
Publisher year: 2026
ISBN: 978-606-28-2119-7
DOI: https://doi.org/10.5682/9786062821197
Product Code:
9786062821197
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Internal audit has undergone a profound transformation in recent decades, moving from a traditional function focused on verifying compliance and accounting documents to a strategic role in supporting corporate governance, risk management and continuous improvement of organizational performance. In an economic context marked by uncertainty, complexity and global interdependencies, the need for a solid internal control system and independent process evaluation is becoming increasingly urgent.
This paper aims to provide a comprehensive framework for understanding internal audit, integrating conceptual, normative and application perspectives. Structured on three main components, theoretical foundations, the audit process and practical applications in various types of organizations, the book aims to highlight the complexity of the internal audit function and its indispensable role in the managerial architecture of contemporary entities, regardless of their legal nature or size.
The first part analyzes the fundamentals of internal audit, providing an insight into its historical evolution, defining objectives, differentiating it from other control functions and consolidating its position within modern governance systems. The second part explores in detail the stages of the audit process, from planning, conducting missions and reporting, to performance evaluation and risk management. Finally, the third part addresses internal audit in various organizational contexts, the public, private and nonprofit sectors, as well as emerging areas, such as ESG (Environment, Social, Governance) and sustainability auditing.
The scientific approach that underpins this work is based on a critical analysis of the specialized literature, the international standards of professional practice developed by the Institute of Internal Auditors (IIA), as well as on the synthesis of good practices applicable in the current context. Concrete examples, comparative tables, methodological tools and directions of reflection are presented, useful both for deepening knowledge and for the practical application of internal audit principles and techniques.
This work is addressed equally to students and researchers in the field of economic and administrative sciences, as well as to practitioners in the fields of audit, risk management, corporate governance and internal control. Through its integrative approach, the book offers valuable support for continuous professional training, as well as for aligning with the increasingly demanding requirements of the labor market and international regulations.
I would like to thank all those who, directly or indirectly, supported the development of this endeavor: the academic community, specialists in the field, institutions that promote excellence in internal audit, as well as the cited authors and researchers, whose works have been a valuable source of inspiration and reference. Through this work, I hope to contribute to the development of a modern, rigorous and responsible perspective on internal audit, as a pillar of good governance and organizational sustainability.
This paper aims to provide a comprehensive framework for understanding internal audit, integrating conceptual, normative and application perspectives. Structured on three main components, theoretical foundations, the audit process and practical applications in various types of organizations, the book aims to highlight the complexity of the internal audit function and its indispensable role in the managerial architecture of contemporary entities, regardless of their legal nature or size.
The first part analyzes the fundamentals of internal audit, providing an insight into its historical evolution, defining objectives, differentiating it from other control functions and consolidating its position within modern governance systems. The second part explores in detail the stages of the audit process, from planning, conducting missions and reporting, to performance evaluation and risk management. Finally, the third part addresses internal audit in various organizational contexts, the public, private and nonprofit sectors, as well as emerging areas, such as ESG (Environment, Social, Governance) and sustainability auditing.
The scientific approach that underpins this work is based on a critical analysis of the specialized literature, the international standards of professional practice developed by the Institute of Internal Auditors (IIA), as well as on the synthesis of good practices applicable in the current context. Concrete examples, comparative tables, methodological tools and directions of reflection are presented, useful both for deepening knowledge and for the practical application of internal audit principles and techniques.
This work is addressed equally to students and researchers in the field of economic and administrative sciences, as well as to practitioners in the fields of audit, risk management, corporate governance and internal control. Through its integrative approach, the book offers valuable support for continuous professional training, as well as for aligning with the increasingly demanding requirements of the labor market and international regulations.
I would like to thank all those who, directly or indirectly, supported the development of this endeavor: the academic community, specialists in the field, institutions that promote excellence in internal audit, as well as the cited authors and researchers, whose works have been a valuable source of inspiration and reference. Through this work, I hope to contribute to the development of a modern, rigorous and responsible perspective on internal audit, as a pillar of good governance and organizational sustainability.
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