The book is a very useful tool that helps the students eager to improve their knowledge concerning the internal audit in the context of corporate governance, especially in the banking sector.
Also, it provides to the practitioners from the banking institutions area the useful information regarding the impact of internal audit on the banking financial performance and the way through they can improve the internal audit’s role on the activities efficiency, in the corporate governance context.
The author discussed issues extremely important of the context of current legislative nationally and internationally operating on the banking institutions, the internal audit and corporate governance in the banking system, the connections between the internal audit, internal control, risk management, their cohabitation into the banks management, and the linkage between the quality of internal audit and the banking financial performance.