Home Volumul 2 EFICIENTIZAREA SISTEMULUI DE AUDIT PUBLIC INTERN ÎN ROMÂNIA

EFICIENTIZAREA SISTEMULUI DE AUDIT PUBLIC INTERN ÎN ROMÂNIA


Bianca Florentina Preda
Universitatea Spiru Haret, Bucuresti, str. Ion Ghica, nr. 13
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Abstract
The public internal audit activity is functionally independent and objective assurance and
advice giving for the proper management of revenue and public expenditure management,
improving the activities of the public entity. At the same time, it helps the public entity to
achieve its objectives through a systematic and methodical approach, which assesses and
improves the efficiency and effectiveness of the management system based on risk
management, control and management processes.
Keywords: internal audit service, efficiency, public entities, internal control

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