The role of internal audit within public entities

Maria Moraru () and Franca Dumitru ()
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Maria Moraru: WEST UNIVERSITY OF TIMISOARA
Franca Dumitru: TIBISCUS UNIVERSITY OF TIMISOARA

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII, 273-277

Abstract: The auditors have a key role in the development of modern economics and accounting rules in progress. Auditing is a profession that has emerged over the years trying to meet the changing needs which public entities have. Public internal audit activities role is to improve public entities providing management advice for the proper administration of public revenues and expenditures. This paper presents the role of internal audit as a tool in changing the mentality of management and employees of entities.

Keywords: internal audit; public entity; observation; diagnosis; counseling (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:tdt:annals:v:xviii:y:2012:p:273-277

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