THE POSITIONING OF THE DECISION-MAKING FACTOR FROM THE AGRO-FOOD COMPANIES IN CLUJ COUNTY TOWARDS THE INTERNAL AND EXTERNAL AUDIT
Abstract
The audit process is valuable for the company because of its benefits mainly because of the professional opinion expresses by the auditor and also the recommendations useful to the company.The main purpose of this article is to highlight the attitude of the decision-making factor from the agro-food companies from Cluj County related to the audit process, both internal and external. The findings could be useful in order to determine the willingness of the agro-food companies to conduct an audit process without legal constraints. A survey has been conducted among the agro-food companies from Cluj County using a questionnaire with thirty-two questions. The main findings of the research indicate that a very small percentage of the respondents totally agree to offer confidential information to an external auditor so it can be concluded that there is a problem of trust when it comes to the audit process.The papers published in the journal are licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License, which permits unrestricted, non-commercial use, distribution and reproduction in any medium, provided the work is properly cited.
Open Access Journal: The journal allow the author(s) to retain publishing rights without restrictions. Authors are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose, without asking prior permission from the publisher or the author.
Authors who publish with this journal agree to the following terms:
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under the Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
