PUBLIC INSTITUTIONS AND INTERNAL AUDIT

Niculae Badalau ()
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Niculae Badalau: Valahia University of Târgoviste, Romania

HOLISTICA Journal of Business and Public Administration, 2011, vol. 2, issue 1, 9-17

Abstract: The aim of the present work consists in the methodological study of the instruments for the internal public audit. This one, through its specific test methods, analyzing strength or weakness of each component and understanding of operations and significant risks, is a valuable resource for helping the public entity to assess its internal control, in order to verify the structure, the functionality, the commitments assumed and also the documents resulted from that activity. Also, as part of internal control, internal public audit checks reporting of the information in the internal and external medium of a public entity regarding the activities, operations, results, schedules and changes of budgets, policies, strategies and objectives achieved, setting priorities, analysis of indicators and explanation or interpretation of their results. The research theme is important for the audit literature. As regards the theoretical basis, public internal audit applies to all central and local public institutions. Also, it gives assurance and advice to public administration bodies for judicious management of revenue and public expenditure, thereby improving their business. The applicative value of work consists in the fact that it issues objective and fundamental recommendations to correct the found irregularities, stating the consequences and in this lies the value of the hereby study.

Keywords: vinternal public audit; public institution; information; reporters; techniques (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:urn:urnste:v:2:y:2011:i:1:p:9-17

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