ROMANIAN AUDIT FIELD DEALING WITH NEW TERMS - Internal Audit and its new BRA method

摘要

The requirements of the Romanian and international business market characterized, by a continuous change, lead economic enteties to a strategy conception that has a great importance to their survival in the market. In this context, the internal audit gives the economic entities the right assurance regarding the control over their activities and the right direction for improving these activities. Regarding to these statements, the paper wants to underline the that Romania audit field is facing new orientation, from the taditional audit methodes to a new methode- Business Risk Audit. The business risk audit specific elements are the orientation to the concepts: "value added" and "assurance" and we will try to demonstrate with arguments given in the article that these are even the most important ones for the development of audit field.