New Challenges for Internal Auditing in the Public and Private Sectors

Dumitru Nica () and Viorica Filofteia Braga ()
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Dumitru Nica: Spiru Haret University
Viorica Filofteia Braga: Spiru Haret University

International Conference on Economic Sciences and Business Administration, 2019, vol. 5, issue 1, 162-173

Abstract: The issue of internal audit is one of the most important as an interest and an incentive as a scientific concern, both for the public sector and for the private environment, present and future. This activity is in close connection and complementarily with the external audit carried out in the public sector by the Court of Accounts and in the private environment by independent financial auditors. Internal audit as a mode of action and purpose has a number of similarities but also important differences, depending on the two sectors (public and private) in which it is exercised. The way in which the internal audit / management control evaluates and manages to bring added value to the management activities at the level of public and private entities is decisive for the success and quality of the internal audit.

Keywords: internal audit; internal public audit; internal / managerial control; added value (search for similar items in EconPapers)
JEL-codes: M4 M42 (search for similar items in EconPapers)
Date: 2019
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