Abstract
The implementation of the key management functions (planning, organization, management, control, decision making) modernizes and improves the Auditory Science, helping to achieve audit objectives, minimizing resources wastage and overcoming potential obstacles.
The audit methodology must continually evolve and assess its unstable political, socio-economic, technical, legal, cultural and administrative environment, as well as the particularities of the audited entities. In the framework of the School of Behavioral Approach, in which the appropriate person has to be employed in the work for which he/she has the necessary qualifications, the auditors, the main human factor in conducting the audits, should be distinguished, among other things, for their integrity, objectivity, confidentiality and fairness.
The auditing coordinator assumes the role of manager and ensures the unity of the audit process and the achievement of audit objectives.
