THE REFERENCE FRAMEWORK AND DEVELOPMENT STAGES OF THE INTERNAL PUBLIC AUDIT IN THE CONTEXT OF IMPROVING FINANCIAL MANAGEMENT IN THE REPUBLIC OF MOLDOVA

Sofia Scutari and Tolan Anca Elena
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Sofia Scutari: University of European Political and Economic Studies, "Constantin Stere" Chișinau, Moldova
Tolan Anca Elena: University of European Political and Economic Studies "Constantin Stere" Chișinau, Moldova

Social-Economic Debates, 2024, vol. 13, issue 2, 12-21

Abstract: This article describes the role and importance of the internal public audit in the Republic of Moldova, which has a direct impact on the correct management of public finances. The internal public audit is an independent activity, which has the mission of carrying out a preventive control over the financial situation, by offering consultancy to public institutions in order to develop and improve its efficiency and effectiveness. As a result, public institutions require a hearing of the financial activity from the internal auditors who have the task of verifying and submitting recommendations regarding the improvement of the existing situation. Following the research of the internal public audit system in the Republic of Moldova, the authors highlight the role of public finance management that led to the improvement of the internal public audit. At the same time, in order to appreciate the evolution of the development of the internal public audit system in the Republic of Moldova, in this work the authors tried to present some conceptual reflections on the internal audit activity, highlighting the stages of development in the Republic of Moldova, which contribute to the continuous modernization of public institutions regarding ensuring the management of public finances. This article will be useful for teachers, students and researchers in public administration bodies dealing with the sciences of public financial management and public internal audit.

Keywords: public finance management; internal audit; financial system; audit principles; audit mission; audit techniques; audit stages (search for similar items in EconPapers)
JEL-codes: G32 H83 Z18 (search for similar items in EconPapers)
Date: 2024
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