The Impact and Results of the Internal Audit Activity Exercised in the Public Sector in Romania

Cioban, Alexandra Narcisa; Hlaciuc, Elena; Zaiceanu, Ana Maria

doi:10.1016/s2212-5671(15)01409-4

Cited by 13 publications

(4 citation statements)

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“…România-scurtă retrospectivă Sectorul public se întâlnește în acea zonă a economiei în care se manifestă proprietatea publică sau, altfel spus, în sens economic, sectorul public poate fi definit ca fiind "suma tuturor activităților desfășurate de stat" [8]. Subiecţii din sfera propietății publice sunt statul, cu instituțiile publice ale administrației centrale, respectiv locale, precum şi toate companiile publice care produc sau distribuie bunuri publice, private sau mixte.…”

Section: Organizarea Activității De Audit Intern îN Administrația Pub...unclassified

Internal public audit in the local public administration in Romania - retrospective and perspective

Strapuc

2023

International Scientific Conference on Accounting ISCA 2023

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Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. In particular, the internal public auditing takes the form of a functionally independent and objective activity of assurance and advice for the decision-makers of the organization, designed to add value and improve the activities of the public entity. The present paper is intended to be a retrospective look at how the internal public audit activity was organized and carried out in the Romanian local public administration, as well as an anticipation of future challenges, from the perspective of the digitalization of public administration.

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Section: Organizarea Activității De Audit Intern îN Administrația Pub...unclassified

Internal public audit in the local public administration in Romania - retrospective and perspective

Strapuc

2023

International Scientific Conference on Accounting ISCA 2023

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“…766 și 766 bis/10.11.2009, cu modificările și completările ulterioare, punctul 23, alin. (3) 8 Toma, C., Contabilitate financiarã, Ed. TipoMoldova, Iași, 2011, p. 28 9 https://www.cafr.ro/, accesed 03.05.2022, ora: 18:37 10 Toma, C., Contabilitate financiarã, Ed.…”

Section: The Importance Of Auditing Financial Statements To Intereste...unclassified

“…An assignment may cause information to be distorted or misleading and thus lose credibility and become defective in relevance.'' 8 "In certain situations, there may be a certain imbalance between relevance and credibility. Thus, if there is an exaggerated delay in the dissemination of information, it may lose its relevance.…”

Section: Introductionmentioning

confidence: 99%

The Quality of the Audit

Hlaciuc

2022

EJAFB

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The purpose of this work is to analyze the importance of audit quality and financial statements, a subject that has become a subject of debate in the academic environment, accounting experts and auditors. There are a multitude of economic entities that currently use financial information within the company, so the veracity and reality of this information has become vital. In this context, the audit must be adequate, so as not to use random methods on some work documents of each individual task, but will consider unique tasks, as a basis to check relevant aspects as well for quality control purposes. In this work, the methods by which "the quality of the audit can be improved" 1are analyzed, or the situations and factors that should be eliminated if they threaten the quality of the audit are identified.

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“…The public sector represents that part of the economy in which is to be found the public property and includes the public companies in the form of autonomous administrations and the patrimony of the central, local and social security public administration (Lucan, Hlaciuc and Zaiceanu 2015).…”

Section: Introductionmentioning

confidence: 99%

The Role of the Internal Control Increasing Performance in the Public Institutions

LUSHI,

MALOKU,

REXHEPI

2020

JAES

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A well-functioning Internal Control System in the Public Institutions should be followed with a particular attention in increasing the performance of managing, executing and financial reporting in the public institutions.  The Internal Control System should be correlated to transparency of accountability, segregation of duties in connection with development standards of democracy. The transparency and the managing are further required to be developed in Kosovo as a process in line with the Constitution and applicable laws. To achieve the effectiveness and improve the quality of transparency of public money in Kosovo there is a continuous need for improvement of a fair and transparent reporting of public money and this is made possible in first place by an independent audit and by strengthening internal control system in the Public Institutions. The Internal Control System in the Public Institutions requires more than an effective monitoring takes. The process of compulsory implementation is essential and includes consequences and corrective procedures for inaction in line with rules and for not obeying rules, lack of proper caution, awareness, and misuse as well as interference in the processes.

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The Impact and Results of the Internal Audit Activity Exercised in the Public Sector in Romania

Cited by 13 publications

References 0 publications

Internal public audit in the local public administration in Romania - retrospective and perspective

Internal public audit in the local public administration in Romania - retrospective and perspective

The Quality of the Audit

The Role of the Internal Control Increasing Performance in the Public Institutions

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