Internal Public Audit System in Public Institutions in Romania
Gabriela Alice Ravdan
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Gabriela Alice Ravdan: USM
REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, 2020, vol. 21, issue 4, 625-634
Abstract:
In writing this article, we set out an approach to the evolution from international to national, of the definitions of internal audit from several perspectives: the standard international definition and the definition of public internal audit in Romania, as a vital integral part of the modern governance system. concepts improved over time that give them a wider applicability and a wider availability regarding the development and efficiency of public institutions in terms of internal audit and internal control.
Keywords: public internal audit; internal control; public institutions; corporate governance. (search for similar items in EconPapers)
JEL-codes: H83 M42 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:rom:rmcimn:v:21:y:2020:i:4:p:625-634
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