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Laura - Ramona, Raducan
Anale. Seria Stiinte Economice. Timisoara, 01/2012, Volume: 18Conference Proceeding
During the last decades, the banking financial sector has evolved. Beginning with the evolution of the products offered by banks, the risks at which a bank is exposed have diversified. By taking into consideration the risks that appeared and the necessity of dealing with them in an efficient way, the banking institutions have had to embrace a strategic approach of their activities on the named markets. The present paper speaks about the audit activities, the external banking audit, and the internal banking audit as well as about the main features of the audit in the banking activity. PUBLICATION ABSTRACT
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