Gheorghe MOROSAN


In our society, the audit is regarded as a branch of financial management conducted to confirm the accuracy of financial reporting in a company, but also to help the company's management, financial and the financial control is regarded as a perfect knowledge of things, a finding practical realities and their comparison. The purpose of this paper is to analyze the picture of the two concepts by presenting the differences and the similarities of them. The paper presents an evolution of the two terms in terms of Romanian organizations.


financial audit; financial control; Romanian organizations; internal control system; evolution


Bostan, I. (2003). Control fiscal. Iasi: Polirom.

Fayol, H. (1925). Administration Industrielle et Générale. Dundot.

Grosu, V., & Bostan, I. (2012). The financial audit of companies operating in the metalworking industries. METALURGIJA, 559-562.

Grosu, V., Hlaciuc, E., Bostan, I., Socoliuc, M., Tulvinschi, M., Zaiceanu, A., et al. (2013). Optimization the role of financial and internal audit in accounting fraud prevention. European Research Development in Horizon 2020 (pp. 233-265). London: Lumen media.

Homomnea, E. (2010). Audit financiar – Concepte, standarde, norme, Editia a 2-a revăzută si actualizată. Iasi: Tipo Moldova.

Moroşan, G. (2013). Controlul financiar bancar. Bucharest: Didactică şi pedagogică.

Price Waterhouse Coopers. (2008). Il controllo interno per l'attendibilità del financial reporting. Strumenti di riferimento per il management. Il Sole 24 Ore.

Tacu, C., Tacu, A., & Saizu, I. (1986). Studiul întreprinderilor în învăţământul superior economic (perioada interbelică), Anuar, Tomul III, Centrul de Ştiinţe Sociale. Iaşi: Universitatea “Al.I. Cuza”.

Taylor, F. W. (1967). The Principles of Scientific Management. London: W. W. Norton.

Tulvinschi, M. (2008). Auditul financiar – abordări teoretice si practice. Iasi: Sedcom Libris.

Turcanu, V., Bostan, I., Mates, D., Socoliuc, M., & Grosu, V. (2008). The Planification Of An Audit Of Annual Financial Situations From The Viewpoint Of The International Standard Of Audit 300. The Annals of The "Ştefan cel Mare" University Suceava, 136-141.

Zaiceanu, A., & Hlaciuc, E. (2013). The Applicability Of Bayes’ Theorem In Audit Risk. European Journal Of Accounting, Finance & Business, 100-111.

***Ordin nr. 889/24 iunie 2005, M.Of. nr.604 din 13 iulie 2005

Full Text: PDF

Creative Commons License
This work is licensed under a Creative Commons Attribution 3.0 License.