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Performance Management and Monitoring of Internal Audit for the Public Sector in Romania

Author

Listed:
  • Elena Doina Dascalu

    (Universitatea Spiru Haret)

  • Nicu Marcu

    (Universitatea Bucuresti)

  • Ioan Hurjui

    (Universitatea Stefan cel Mare)

Abstract

Performance management is an on-going process, which has an essential component part, performance measurement, which involves the identification, supervision and communication of performance results, through the relation to a set of performance indicators. Based on the assessment results, corrective measures are established to ensure attainment of targeted results, offering a feedback, essential for the decision grounding enhancement, at all levels: strategic, operational or individual. As concerns performance management in public institutions in Romania, The Code on managerial internal control provides a hierarchy type model, in the framework of which, the head of the public entity, which is on the first level, needs to provide for performance monitoring for each objective and activity, through the intermediary of relevant quantitative and qualitative indicators, including referring to economy, efficiency, and effectiveness. Given the importance of the internal audit in the process of performance management, identifying solutions for continuous improvement of the public internal audit was subject to a study that was based on questioning public sector auditors on how to monitor the performance of public internal audit activity. Considering issues arising, the article proposes a series of directions for improving the monitoring of the performance of public internal audit activity in the public sector.

Suggested Citation

  • Elena Doina Dascalu & Nicu Marcu & Ioan Hurjui, 2016. "Performance Management and Monitoring of Internal Audit for the Public Sector in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 18(43), pages 691-691, August.
    • Handle: RePEc:aes:amfeco:v:43:y:2016:i:18:p:691
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    Citations

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    Cited by:

    1. Mirela CatalinaTurkes & Aurelia-Felicia Stancioiu & Codruta Adina Baltescu, 2021. "Telework During the COVID-19 Pandemic – An Approach From the Perspective of Romanian Enterprises," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 23(58), pages 700-700, August.
    2. Gabriela Mangu (Giurea), 2021. "Study on the Need to Regulate the Audit Profession and the Determinants of the Improvement of the Internal Managerial Control and the Internal Audit in Relation to the External Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1041-1045, December.
    3. Tomasz Michalski & Krzysztof Kopeć, 2021. "Implementation Of Monitoring Of The Quality Of Public Services At The Local Level As A Tool For Reforming Public Administration - The Polish Experience," Public administration issues, Higher School of Economics, issue 6, pages 128-145.
    4. Dumitru NICA & Viorica Filofteia BRAGA, 2019. "New Challenges for Internal Auditing in the Public and Private Sectors," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 5(1), pages 162-173, November.

    More about this item

    Keywords

    Code of managerial internal control; public internal audit; performance measurement; set of performance indicators; performance monitoring; continuous improvement.;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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