Identify the operating conditions of corporate governance.
Establish the stages of the audit.
Identify national / international audit standards.

MICROECONOMICS, BASIS OF ACCOUNTING, FINANCE, MANAGEMENT

Ch. 1 Definition, Role and Objectives of Audit; Ch. 2  Corporate Governance;  Ch. 3  Regulation and Coordination of Internal Audit in Romania; Ch. 4 Internal Public Audit and Its Role in the Process of Financial Resources Management; Ch. 5  Standardization of internal and financial audit; Ch. 6 Internal Audit Planning; Ch. 7 Financial Audit Planning; Ch. 8 Risk Management.   

Lecturing, Demonstrating, Calculus, Collaborating (i.e. Classroom discussion, Debriefing, Classroom Action Research).

- Use of basic knowledge to explain and interpret various types of concepts, situations, processes, projects, etc. associated with the field;
- Application of basic principles and methods for solving well-defined problems/situations, typical of the field in conditions of qualified assistance;
- Appropriate use of standard evaluation criteria and methods to assess the quality, merits and limitations of processes, programs, projects, concepts, and methods.

Written test examination– 60%; Verification during semester – 40%.

Kagermann, H., Internal Audit, Handbook., Springer-Verlag , Berlin Heidelberg , 2008 , book
Fountain, L, Leading the Internal Audit Function, CRC PressTaylor & Francis Group , New York , 2016 , book
Renard, J.,, Theory and practice of internal audit, Ministry of Public Finance, , Bucureşti , 2003 , book