The Importance of Internal Audit in Primary and Secondary Education

Grejdan Gabriela Elena (), Joldos Ana Maria () and Pintilie Corneliu ()
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Grejdan Gabriela Elena: „Valahia” University of Târgoviste
Joldos Ana Maria: „Valahia” University of Târgoviste
Pintilie Corneliu: „Valahia” University of Târgoviste

Ovidius University Annals, Economic Sciences Series, 2010, vol. X, issue 2, 304-307

Abstract: In Romania, internal audit has been adopted as a fashionable term in the field of financial control, but with time we managed settling internal control concepts and internal audit. Currently there is a problem with understanding the internal control system, which is the subject of internal audit, control includes all activities carried out within an entity and associated risks. Internal audit is considered as the last level of the entity's internal control system.

Keywords: internal audit; public entity; value-added public funds. (search for similar items in EconPapers)
JEL-codes: I M4 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:10:y:2010:i:2:p:304-307

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