1、4200 英文单词， 2.3 万英文字符 ，中文 6350 字 文献出处： Danescu T, Prozan M, Prozan R D. The valances of the internal audit in relationship with the internal controlcorporate governanceJ. Procedia Economics and Finance, 2015, 26: 960-966. The valances of the internal audit in relationship with the internal control co
2、rporate governance Tatiana Danescu, Mihaela Prozan, Roxana Diana Prozan Abstract In a market which is competitive and affected by systemic risks that endanger the good, secure and continuous functioning of activities, the entities generate behaviours which mark rights and obligations that highlight
3、the necessity of adequate leadership and control systems, through which a rigorous management of the risks that could affect the targeted objectives is insured. Actually, these objectives are facilitated by the existence of an independent function that evaluates the processes of governance, internal
4、 control and risk management. From this perspective, the internal audit, which is an objective and independent function, through its formulated opinions and recommendations, it supplies reasonable insurances to the management, which gives it an essential role in the frame of the analysed relationshi
5、p. This study proposes testing this hypothesis, so that the carried research has focused on the identification of new valences through which the internal audit could contribute to the improvement of the corporate governance. Keywords: corporate governance, audit intern, risks, internal control, syst
6、em, process 1. Introduction Under the influence of the economic, juridical and cultural environments, as well as of the inherent risks that could affect the actual independence of this function, through the view of its relative characteristic, the internal audit could supply only reasonable insurance in regard to the adequacy or inadequacy of the governing, internal control and risk management systems. However, if the activities of independent identification and evaluation of the inheren
