CRITICAL ANALYSIS OF THE CURRENT STATUS OF INTERNAL AUDIT IN PUBLIC ADMINISTRATION

Nicolae Balalia
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Nicolae Balalia: Bucharest Academy of Economic Studies

Theoretical and Applied Economics, 2011, vol. 5(558)(supplement), issue 5(558)(supplement), 369-375

Abstract: Public internal audit has developed over the years, shifting from a function based on information to a more practical one, a risk-based function. Theoretically, the internal public audit applies to all central and local public institutions, auditors assuring and advising managers for judicious management of revenue and public expenditure, thereby improving their business, issuing recommendations and objectives based on the irregularities discovered. Through the completed audits, auditors should help public institutions to meet their objectives through a gradual and methodical approach, by assessing and recommending more efficient and effective public management.

Keywords: public internal audit; effectiveness; efficiency; control; professionalism. (search for similar items in EconPapers)
Date: 2011
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