Câteva aspecte privind auditul managerial

Abstract

We can also add to the examination of the industrial unit’s performances a managerial examination, starting with a managerial control which may contain the estimation of management risk, of bookkeeping risk, of business risk, of control risk. The examination was drawn out starting from some checking situations completed at Sc Vinifruct Sa Iasi, concerning the general estimation of management risk, of bookkeeping risk, of business risk, of control risk. The examination was drawn out starting from some checking situations completed at Vinifruct Sa Iasi, concerning the general estimation of management risk, of bookkeeping risk, of business risk, of control risk. We have estimated the management risk as being low, in conditions of a performing management of the industrial unit, a management deeply involved in daily activities. However, it may appear the tendency of getting certain profit levels or of achieving different targets, considering the fact that the managers are stockholders. Taking into account the competing background, but also the risk of branch and conjuncture, we may conclude that we have a medium risk of business for a solvable company, the principle of a continuous activity not being affected, in comparison with other industrial units which are in difficult situations of cash and profitability.