THE IMPORTANCE OF INTERNAL AUDIT IN OPTIMIZING MANAGEMENT PROCESSES
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Authors:
• Adelina DUMITRESCU – PECULEA, email: dumitrescu.peculea@snspa.ro, Afiliation: Lecturer, Ph.D. National University of Political Studies and Public Administration
• George CALOTA, email: gcalota2003@yahoo.com, Afiliation: Lecturer, Ph.D. “Athenaeum” University of BucharestPages:
• 11|20 -
Keywords: Internal Audit, Management, Internal Control, Governance Process, Public Administration
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Abstract:
Future development directions are a continuation of that which already exists, are driven by the wish of continuous improvement and are influenced by the realities of the moment. This is why, nowadays, not only questions regarding the quality and productivity of the governing act, but also of government receptivity concerning society’s problems are raise (Denhardt and Denhardt, 2009: 4-5). Although real progress in public administration reform has been measured, in order to find new solutions to its problems and challenges, we consider that an integrated process approach throughout should be regarded as a key part of this system. Reducing the issue to organization level, this integrated approach questions should be seen as a starting point for the identification of necessary instruments for management modernization and efficiency growth. Thus implementing modern management processes and integrating audit and internal control activities into organizations should provide better images of the internal processes within organizations of the public sector, and provide better information to management decisions altogether. Governance models for public institutions establish relationships between these components, building a working information system meant to ensure the reaching of organizational objectives and financial and process efficiency.
