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Public internal audit – the awareness and necessity assumption. An investigation of the Romanian reality

Author

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  • Victoria STANCIU

    (The Bucharest University of Economic Studies, Romania)

Abstract

Public internal audit is asked to provide assurance that the public money is well managed and the existing resources are directed, efficiently and in line with the law, towards the real problems and in respect with the public interest. The research objective was to provide an insight in the status of Romanian public internal audit by identifying its strong points and weaknesses and suggesting a set of measures aiming at improve the public internal audit and willing to help in the implementation of a strong public internal audit function. The author’s investigation has scientific and practical implications aiming at attenuate the gap in the previous research, enriching the literature on the topic and suggesting ways of improvement of the public internal audit function in Romania.

Suggested Citation

  • Victoria STANCIU, 2018. "Public internal audit – the awareness and necessity assumption. An investigation of the Romanian reality," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(152), pages 544-544.
    • Handle: RePEc:aud:audfin:v:16:y:2018:i:152:p:544
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    References listed on IDEAS

    as
    1. Alzeban, Abdulaziz & Gwilliam, David, 2014. "Factors affecting the internal audit effectiveness: A survey of the Saudi public sector," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 23(2), pages 74-86.
    2. Steinbart, Paul John & Raschke, Robyn L. & Gal, Graham & Dilla, William N., 2012. "The relationship between internal audit and information security: An exploratory investigation," International Journal of Accounting Information Systems, Elsevier, vol. 13(3), pages 228-243.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Nensi XHANI & Marioara AVRAM & Ilir MECE & Latif CELA, 2019. "Comparative Study on the Organization of Internal Public Audit in Albania and Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(155), pages 473-473.

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    More about this item

    Keywords

    public internal audit; UCAAPI; public sector; compliance; Romania;
    All these keywords.

    JEL classification:

    • 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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