Analysis of Internal Audit Activity of Public Expenditure Accounting Carried Out in the National Statistical Sector
Keywords:
internal audit; expenditure; public entities; national statistical system; accountingAbstract
With the help of the expense accounting specific to the national statistical
sector can be quantified the efforts made towards the implementation of the strategic objectives,
general and specific objectives related to the activities carried out by relevant public entities that
collect, centralize, aggregate, analyze and interpret economic, financial, social information and so on.
The assessment made by the internal audit on the expense accounting specific to the national
statistical sector adds value to this complex activity, which is particularly important in a public entity.
References
Government Ordinance no. 119/1999 on internal audit and preventive financial control. Official
Gazette. Part I, no. 430/1999.
Law no. 672/2002 regarding the internal public audit, republished. Official Gazette, Part I, no. 856 of
2011.
Macre, E. (2010). Enterprise Risk Management; Internal Audit; Internal Controls; Governance;
Corporate Governance; Financial Risk. Fraud: Sarbanes-Oxley Act.
Morariu, A.; Suciu, Gh. & Stoian F. (2008). Audit intern şi guvernanţă corporativă. Bucharest:
Universitara Publishing House.
Niculescu M. (2011). Epistemologia cercetării științifice în domeniul diagnosticului și strategiei
întreprinderii. Course Support. Târgoviște.
Staciokas, R. & Rupsys, R. (2005). Internal audit and its role in organizational government.
Management of Organizations. Systematic Research 12, (33).
UCAAPI, General guide regarding the specific methodology for carrying out the public internal audit
missions of regularity/compliance approved by Order of the Minister of Public Finance no. 757/2014.
UCAAPI. General Guide on the specific methodology for conducting public internal performance
audit missions approved by Order of the Minister of Public Finance no. 1624/2014.
UCAAPI. General guide regarding the specific methodology for carrying out the internal public audit
missions of the system approved by Order of the Minister of Public Finance no. 758/2014.
Gazette. Part I, no. 430/1999.
Law no. 672/2002 regarding the internal public audit, republished. Official Gazette, Part I, no. 856 of
2011.
Macre, E. (2010). Enterprise Risk Management; Internal Audit; Internal Controls; Governance;
Corporate Governance; Financial Risk. Fraud: Sarbanes-Oxley Act.
Morariu, A.; Suciu, Gh. & Stoian F. (2008). Audit intern şi guvernanţă corporativă. Bucharest:
Universitara Publishing House.
Niculescu M. (2011). Epistemologia cercetării științifice în domeniul diagnosticului și strategiei
întreprinderii. Course Support. Târgoviște.
Staciokas, R. & Rupsys, R. (2005). Internal audit and its role in organizational government.
Management of Organizations. Systematic Research 12, (33).
UCAAPI, General guide regarding the specific methodology for carrying out the public internal audit
missions of regularity/compliance approved by Order of the Minister of Public Finance no. 757/2014.
UCAAPI. General Guide on the specific methodology for conducting public internal performance
audit missions approved by Order of the Minister of Public Finance no. 1624/2014.
UCAAPI. General guide regarding the specific methodology for carrying out the internal public audit
missions of the system approved by Order of the Minister of Public Finance no. 758/2014.
Published
2021-02-23
How to Cite
Soare, G.-J. . (2021). Analysis of Internal Audit Activity of Public Expenditure Accounting Carried Out in the National Statistical Sector: Array. Acta Universitatis Danubius. Œconomica, 17(1). Retrieved from https://dj.univ-danubius.ro/index.php/AUDOE/article/view/849
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Section
Financial Economics
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