ASPECTS REGARDING THE ROLE OF INTERNAL AUDIT IN CORPORATE GOVERNANCE

Starting from the fact that corporate governance is a concept that has attracted the interest of a growing number of experts, we consider justified a study on the involvement possibilities of internal audit in its development and improvement. In this respect, in this work, are outlined some elements that may be constituted in the contribution that internal audit can bring to the process of governance by establishing some appropriate relationships with the members of the board of administration, as a whole, or with the members of the audit committee, and with the executive management of the organization. Since the organization's governance is a set of relationships among multiple stakeholders, including from outside the organization, in this study, we focused only on those mentioned, because the internal audit relationship with them has a significant influence on all other possible interactions.