THE RELATIONSHIP BETWEEN INTERNAL
                     AND EXTERNAL AUDIT

                             Atanasiu Pop, Professor PhD
                       „Babeş-Bolyai” University of Cluj-Napoca,
                                apop@econ.ubblcuj.ro

                          Cristina Boţa-Avram, PhD Student
                       „Babeş-Bolyai” University of Cluj-Napoca
                                botaavram@gmail.com

                           Florin Boţa-Avram, PhD Student
                       „Babeş Bolyai” University of Cluj-Napoca
                             botaavramflorin@yahoo.com


ABSTRACT: Analyzing the evolution process of internal audit, from its beginnings
and so far, we can easily notice that internal audit function was born through
detaching of some activities from external audit, the result being that there some
situations when these two functions could be easily confused. The reality is that
internal audit and external audit are two distinctive functions; net differenced, but
which are also characterized through some complementary relationships. In this
paper, we try to give our contribution at the clarification of the similarities and
differences between these two functions, making a literature review that allowed us to
identify some very interesting studies that permitted us to emphasize the main
criterions that influenced the relationship between internal audit and external audit.

Keywords: internal audit, external audit, objectivity, competence

JEL Codes: M42