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Internal Audit versus Internal Control - Tools for Evaluating the Internal Management System at the level of local public entities

In: International Conference Innovative Business Management & Global Entrepreneurship (IBMAGE 2020)

Author

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  • Nicoleta Ardeleanu (Trifu)

    (Valahia University of Târgoviste, Târgoviste, Romania)

Abstract

This study presents the role of internal public audit organized at the level of local public administration, the interdependence between internal audit and internal control as well as the specific ways of evaluating the management system and internal managerial control. The erroneous perception of the specific objectives of the internal public audit has often led to a reluctance on the part of the decision makers. Misunderstanding the role of internal audit is a major risk in the functioning of the decision-making system. The internal audit recommendations give assurance to the general management through the periodic evaluation of the main functional systems: the financial-accounting system, the public procurement system, the decision-making system and especially the management and internal managerial control system.

Suggested Citation

  • Nicoleta Ardeleanu (Trifu), 2020. "Internal Audit versus Internal Control - Tools for Evaluating the Internal Management System at the level of local public entities," Book chapters-LUMEN Proceedings, in: Marcin Waldemar STANIEWSKI & Valentina VASILE & Adriana Grigorescu (ed.), International Conference Innovative Business Management & Global Entrepreneurship (IBMAGE 2020), edition 1, volume 14, chapter 45, pages 627-639, Editura Lumen.
    • Handle: RePEc:lum:prchap:14-45
    DOI: https://doi.org/10.18662/lumproc/ibmage2020/45
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    References listed on IDEAS

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    1. Emilia Vasile & Marin POPESCU, 2011. "Internal Auditing Value Added Concept," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 30(2(22)), pages 57-64, June.
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      More about this item

      Keywords

      Internal Audit; Internal Audit Function; Risk Management;
      All these keywords.

      JEL classification:

      • F2 - International Economics - - International Factor Movements and International Business
      • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
      • M2 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics
      • O1 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development
      • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights
      • Q5 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics

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