PUBLIC INTERNAL AUDIT LAW - A NEW BRANCH OF LAW IN ROMANIA

Valentin – Stelian Badescu
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Valentin – Stelian Badescu: Romanian - German University, Sibiu

No 37, Proceedings of the 5th International Conference on Knowledge Management: Projects, Systems and Technologies,Bucharest, November 12-13 2010 from Faculty of Economic Cybernetics, Statistics and Informatics, Academy of Economic Studies and National Defence University "Carol I", Department for Management of the Defence Resources and Education

Abstract: In Romania, the introduction of internal audit is relatively recent fall in the overall effort to modernize financial management in both private and public sectors. Also, note that the introduction of public sector internal audit is not transposed in the Romanian economy features of the acquis communitarian, for the simple reason that there is no internal audit. At the same time, there is no legal framework and procedures to adapt to one of our member countries, since it does not correspond to current concepts of internal auditing and internal controls.

Keywords: Internal audit; public law; management control systems (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Pages: 9 pages
Date: 2010-08
New Economics Papers: this item is included in nep-acc and nep-tra
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Persistent link: https://EconPapers.repec.org/RePEc:rom:km2010:37

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