CARACTERISTICILE AUDITULUI INTERN /
                      FEATURES OF INTERNAL AUDIT

  Drd. Razvan Ghita - Universitatea „Valahia” din Târgoviste, Economist Principal - Serviciul
                     Financiar, Compania Nationala „Loteria Româna”

       Abstract: Embedding an internal audit function within the entities is a main task for
Romanian in the pre-accession stage and, in the same time, its characterizing the member states
and non-member states looking forward to became member states. The internal audit function
requires the existence of an functional internal control which is evaluated in order to provide a
reasonable assurance to the general management. Taking all these into account we have to
consider the features of the internal control in relationship with the internal audit which are
developed in the presented material.

       Keywords: internal audit, internal control.

       JEL Codes: M42.