Entity Management Responsibility in Implementing the Internal Audit Recommendations

  • Nicoleta Ardeleanu (Trifu) “Valahia” Târgovişte University
  • Isabela-Raluca Bogasiu (Anton) “Valahia” Târgovişte University
Keywords: internal audit; counseling activity; internal control

Abstract

The public entities in Romania, in the last 20 years, have known a change of concept between the financial management control organized over the financial-accounting operations and the internal public audit exercised over all general and specific objectives, those forecast.

The object of the research is the reporting of the results and the opinion of the audit, of the way of implementing the recommendations formulated towards the internal control instruments adopted at the level of the public entity.

References

1. Arens A, Loebbecke J., „Auditing an integrated approach 5th edition” Ed. Prentice-Hall; 1991.;
2. Boţa Avram C. , „Auditul intern al societăţilor comerciale”, Ed. Risoprint, Cluj Napoca, 2009;
3. Dumbravă P., Sfetcu M., „Asigurarea eficienţei activităţii entităţilor publice pe baza recomandărilor auditorilor publici interni, Revista Audit Financiar nr.12, Bucureşti, 2014;
4. Ghiţă M., „Guvernanţa corporativă şi auditul intern”, Editura Tehnică-Info, Bucureşti, 2009
5. Renard J., „Theorie et practique de l’audit interne”,, Editura d’Organisation, Paris, 2002;
6. Legea nr. 672/2002 privind auditul public intern, republicată în M.Of. nr. 856/2011
Published
2021-09-28
Section
Danubian Economy and Legislation