INTERNAL AUDIT - ACTIVE INSTRUMENT IN PERFORMANCE EVALUATION DECISION MAKING SYSTEM

Nicoleta ARDELEANU (trifu) () and Isabela-Raluca BOGASIU (anton) ()
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Nicoleta ARDELEANU (trifu): Valahia University of Targoviste
Isabela-Raluca BOGASIU (anton): Valahia University of Targoviste

Contemporary Economy Journal, 2021, vol. 6, issue 3, 6-10

Abstract: At public entities in Romania, the decision-making system works in all aspects: processes, actions and financial, material and information resources. The implementation of the internal audit allows the management of the public entity to periodically evaluate its general and specific objectives, the associated risks as well as the internal control tools used to reduce or eliminate the identified risks. In addition to its function as a conformity assessor, internal audit can be an active tool in assessing the performance of the decision-making system.

Keywords: internal audit; counseling activity; internal control (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:brc:brccej:v:6:y:2021:i:3:p:6-10

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