Valences considering the identification of risks in terms of public internal audit

Aurelia Stefanescu, Eugeniu Turlea and Florin Vaduva
Additional contact information
Aurelia Stefanescu: Academy of Economic Studies, Bucharest
Eugeniu Turlea: Academy of Economic Studies, Bucharest

Management & Marketing, 2009, vol. 4, issue 4

Abstract: Risks get new valences into the public sector within an economy characterized by resource limitation, increase of public exigency regarding services and diversification of the activities in the public sector entities. By carrying out this fundamental research we consider the problem of classification of risks from point of view of public internal audit. This study is based on a synthesis of the ideas published by national and international accounting regulators, accounting bodies and works put forward on the matter. We define the concept of risk, identify the types of risks in terms of public internal audit at European and national level, we determine the correlation between the audit risk optimization and the expedience of public financing use and propose a model to evaluate risks.

Keywords: audit risk; public internal audit; risk. (search for similar items in EconPapers)
Date: 2009
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.managementmarketing.ro/pdf/articole/169.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eph:journl:v:4:y:2009:i:4:n:11

Access Statistics for this article

Management & Marketing is currently edited by Constantin Bratianu

More articles in Management & Marketing from Economic Publishing House
Bibliographic data for series maintained by Simona Vasilache ().