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Regulation And Coordination Of Internal Audit In Public Entities From Romania

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  • FLOREA IANC MARIA MIRABELA

    (CONSTANTIN BRANCUSI UNIVERSITY OF TARGU-JIU, FACULTY OF ECONOMIC SCIENCES)

Abstract

The research of the regulations and the way of coordinating the internal audit in the public sector in Romania, contributes to the essential understanding of the audit issue, to the identification and remedy of the existing dysfunctions, in accordance with the existing existing policies. The adherence to the European Union has always entailed, and still entails, the adopting and applying of the Community’s “acquirement”, of the corresponding legislation in all the economic and social activities. Within the institutional reforms, the improvement and development of the system composed by financial and public audit is an essential element; this is where the well-established communitarian principles would fit, practices that the countries of the European Union apply successfully in forming, administrating and using public financial resources.

Suggested Citation

  • Florea Ianc Maria Mirabela, 2020. "Regulation And Coordination Of Internal Audit In Public Entities From Romania," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 104-109, August.
    • Handle: RePEc:cbu:jrnlec:y:2020:v:4:p:104-109
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    File URL: https://www.utgjiu.ro/revista/ec/pdf/2020-04/13_Florea.pdf
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    References listed on IDEAS

    as
    1. Florin DOBRE, 2015. "Are financial audit elements and corporate governance policies solutions for the economic crisis?," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(2(603), S), pages 275-284, Summer.
    2. repec:agr:journl:v:2(602):y:2015:i:2(602):p:275-284 is not listed on IDEAS
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    Keywords

    audit; public sector; Romania;
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