THE PROSPECTS OF THE INTERNAL AUDIT IN IMPROVING MANAGEMENT OF PUBLIC INSTITUTIONS
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Authors:
• Ph.D. Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest
• Ph.D. Student Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Athenaeum University, BucharestPages:
• 5|14 -
Keywords: accreditation, internal audit, internal control, internal assessment, external assessment method, risk management, insurance services, consultancy services, system of cooperation.
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Abstract:
Internal audit regardless of the sector carried out examinations and evaluations on all components and activities of an organization or public entity shall evaluate the manner in which it is, and use funds, whilst respecting the principles of efficiency and effectiveness and provide management information and opinions of independent with regard to achieving results and the management of resources used. Internal audit, whose implementation is a recent contribution to the development of organizational culture and improve the functions of the other structures within the entity. The practice of internal auditing of the public entities do not provide at present an image consistent with this approach, different trends\r\n\r\n at the level of public institutions. Internal audit activities which it conducts and qualifications is the tool that can make management of tasks and on leveraging the proper use of public funds. Practice in the field of internal auditing in Romania, so far has been centered on compliance with legal regulations compliance activities, which had aimed to compare economic and social realities of organizations, with the proposed reference system.\r\n
