Study on Planning the Internal Public Audit Missions at the Level of the Municipalities of Romania

Bogdan Răvaş ()
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Bogdan Răvaş: University of Petroşani, Romania

Annals of the University of Petrosani, Economics, 2017, vol. 17, issue 2, 227-236

Abstract: Performing the planning activity involves determining the major areas of the audit by selecting the activities in the auditable areas with high risk based on the analysis of the risks associated with these activities. The updating of the public internal audit plan is made by drafting a modification report on the internal public audit plan, approved by the entity's manager.

Keywords: audit; mission; plan; report; municipalities (search for similar items in EconPapers)
JEL-codes: B21 M42 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:17:y:2017:i:2:p:227-236

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