Home Volumul 1 AMPLIFICAREA RELAłIEI AUDITULUI PUBLIC INTERN CU AUDITUL PUBLIC EXTERN

AMPLIFICAREA RELAłIEI AUDITULUI PUBLIC INTERN CU AUDITUL PUBLIC EXTERN


Ioan Alexandru Szabo
Vasile Goldis University, Faculty of Economics, Arad, Romania
This e-mail address is being protected from spambots. You need JavaScript enabled to view it
Abstract
The paper deals with the issue of functional relations between the structure of the
internal audit and external audit in the public domain. The introduction is
addressed to international standards and regulatory framework that stipulates the
need for consolidation of the cooperation relations between the two categories of
professionals, namely, internal auditors and external public auditors. The author
emphasizes the importance of developing and of signing the Protocol of
cooperation and collaboration between the two audit authorities that are the Court
of Accounts and The Public Finance that support the professional partnership. The
article also presents the terms of the Protocol signed between external audit and
internal audit in the public sector. Finally, it is concluded that the increasing the
role of internal audit in the implementation and development of management and
internal control system within public entities, is conditioned by the functionality of
the collaboration and cooperation relationships between the two audits.
Keywords: internal public auditors, external public auditors, cooperation -
collaboration, information sharing, training, uniform methodologies.

Citeste articolul