IDEAS home Printed from https://ideas.repec.org/a/blg/reveco/v71y2019i3p69-83.html
   My bibliography  Save this article

The Role And The Importance Of The Public Internal Audit Engagement Within The Public Ministry

Author

Listed:
  • PETRASCU Daniela

    (Lucian Blaga University of Sibiu)

  • PACURARIU Ioana

    (Lucian Blaga University of Sibiu)

Abstract

According to the law, any public entity must be subjected to internal audit (Law 672/2002). This article aims to present a public entity, the case of the Public Ministry- The Prosecutor's Office attached to the High Court of Cassation and Justice within the framework of which public internal audit engagements are conducted in a well-regulated manner, the Public Ministry being the primary credit release authority and through the Public Internal Audit Directorate, audit engagements are realized both at the level of the primary credit release authority, as well as at the level of the secondary credit release authorities, in the case of The Prosecutor's Office attached to the Courts of Appeals and at the level of the tertiary credit release authorities, namely The Prosecutor's Offices attached to the Courts. The purpose of this article is to present the objectives of the public audit engagements and the recommendations given to the entities audited by the internal auditors in view of fulfilling their engagement and, specifically, the usage of the public funds in conditions of maximum efficiency.

Suggested Citation

  • PETRASCU Daniela & PACURARIU Ioana, 2019. "The Role And The Importance Of The Public Internal Audit Engagement Within The Public Ministry," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 71(3), pages 69-83, November.
    • Handle: RePEc:blg:reveco:v:71:y:2019:i:3:p:69-83
    as

    Download full text from publisher

    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/71305petrascu&pacurariu.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    H10; H80; H83;
    All these keywords.

    JEL classification:

    • H10 - Public Economics - - Structure and Scope of Government - - - General
    • H80 - Public Economics - - Miscellaneous Issues - - - General
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:blg:reveco:v:71:y:2019:i:3:p:69-83. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Eduard Alexandru Stoica (email available below). General contact details of provider: https://edirc.repec.org/data/feulbro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.