Analysis of Internal Audit Activity of Public Expenditure Accounting Carried Out in the National Statistical Sector

Georgiana-Janina Soare ()
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Georgiana-Janina Soare: “Valahia” University of Târgoviste

Acta Universitatis Danubius. OEconomica, 2021, issue 17(1), 277-293

Abstract: Cu ajutorul contabilita?ii cheltuielilor specifice sectorului na?ional statistic pot fi cuantificate eforturile depuse în direc?ia implementarii obiectivelor strategice, a obiectivelor generale ?i specifice aferente activita?ilor desfa?urate de entita?i publice relevante care colecteaza, centralizeaza, agrega, analizeaza ?i interpreteaza informa?iile economice, financiare, sociale ?.a.m.d. Prin evaluarea realizata de auditul intern cu privire la contabilitatea cheltuielilor specifice sectorului na?ional statistic se adauga valoare acestei activita?i complexe, deosebit de importanta în cadrul unei entita?i publice. With the help of the expense accounting specific to the national statistical sector can be quantified the efforts made towards the implementation of the strategic objectives, general and specific objectives related to the activities carried out by relevant public entities that collect, centralize, aggregate, analyze and interpret economic, financial, social information and so on. The assessment made by the internal audit on the expense accounting specific to the national statistical sector adds value to this complex activity, which is particularly important in a public entity.

Keywords: internal audit; expenditure; public entities; national statistical system; accounting (search for similar items in EconPapers)
Date: 2021
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