ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
Our journal is currently indexed in the following databases:
|
|
Article from Volume 11, Number 3, Year 2023INTERNAL PUBLIC AUDIT - AN ANALYSIS OF THE ROMANIAN REALITY | Download | Author(s): Constantin Strapuc, Elena Hlaciuc | DOI: 10.4316/EJAFB.2023.1134 | | Abstract: This paper is intended to be a photograph of the normative and institutional framework for the organization of internal public audit in public entities in Romania, the stage of implementation and the results obtained in fulfilling its function of support for the organization, by increasing the efficiency and effectiveness of risk management, internal control and governance processes.The investigative approach was carried out on three levels. A first level was represented by qualitative research in the field of internal public audit , by documenting the legislative framework, standards and guides of good practices, as well as the main opinions from the specialized literature. The second level materialized in a quantitative, empirical research on the implementation process and the current state of affairs of the internal public audit function in public entities, based on official data published by the Central Harmonization Unit for Internal Public Audit (CHUIPA) within the structure of the Ministry of Public Finance. On this occasion, the positive aspects were highlighted, but especially the weaknesses of the organization and implementation of the internal public audit function. Under these circumstances, a third level of research was approached, identifying the main causes of weaknesses, using the cause-effect diagram. Finally, conclusions and suggestions were made to overcome the shortcomings found. | Keywords: Internal Public Audit; Public Administration; Public Entity. | References: 1. Ardeleanu, N. (2020). Internal Audit Versus Internal Control-Tools For Evaluating The Internal Management System At The Level Of Local Public Entities. LUMEN Proceedings, 14, 627-639. Https://doi.org/10.18662/lumproc/ibmage2020/45
2. Bostan I. (2022), Digitalizarea Auditului: Operativitate, Analize Oportune ?i ...efecte Ecologice, In Ziarul De Ia?i, Editon 26.09.2022. Retrieved 30 October, 2022 From: Https://www.ziaruldeiasi.ro/stiri/digitalizarea-auditului-operativitate-analize-oportune-si-efecte-ecologice--334159.html
3. Central Harmonization Unit For Public Internal Audit (CHUIPA) (2020). Strategia Dezvolt?rii Auditului Public Intern Din România în Perioada 2021-2024, Ministerul Finantelor. Retrieved 30 October, 2022 From: Https://mfinante.gov.ro/documents/35673/779503/StrategiadezvauditpublicinternRomania2021-2024.pdf, Accessed: 2023-10-02
4. Central Harmonization Unit For Public Internal Audit (CHUIPA) (2022). Raport Privind Activitatea De Audit Public Intern Din România, Pentru Anul 2021, Ministerul Finantelor. Retrieved 30 October, 2022 From: Https://mfinante.gov.ro/documents/35673/5090618/RapprivindactivauditinternRom2021.pdf, Accessed: 2023-10-01
5. Cetina, M. I., & Ivan, O. R. (2021). The Importance Of Internal Audit In Public Sector Research-A Bibliometric Study. Ovidius” University Annals, Economic Sciences Series, 11(2), 976-986.
6. CIPFA (2020). Facing Up To COVID-19 In The Public Sector. The Internal Audit Response. Retrieved 1 May, 2023 From: Https:// Www.cipfa.org/policy-and-guidance/reports/facing-up-to-covid19-in-the-public-sector
7. Cosmuelese, C.G. (2020). The Influence Of Internal Audit Within The Organization. European Journal Of Accounting, Finance & Business, 8 (1). Http://dx.doi.org/10.4316/EJAFB.2020.813
8. Cosmulese, C. G., & Socoliuc, M. I. (2019). The Challenges Of Internal Audit, Between Technological Development And New Skills. European Journal Of Accounting, Finance & Business, 7(3), Http://dx.doi.org/10.4316/EJAFB.2019.732
9. Dascalu, E. D., Marcu, N., & Hurjui, I. (2016). Performance Management And Monitoring Of Internal Audit For The Public Sector In Romania. Amfiteatru Economic Journal, 18(43), 691-705.
10. Dumitru, M. I., & Burtescu, C. (2015). Offences And Penalties In The Internal Audit Activity. Sci. Bull. Econ. Sci, 14, 36-44.
11. Moldovan, O. (2021). Auditul Public Intern în Pandemie. Studiu De Caz Asupra României. Revista Transilvan? De ?tiin?e Administrative, 23(49), 51-62.
12. Moldovan, O., & Macarie, F. C. (2022). The Transformation Of Romanian Internal Public Audit Between 2006 And 2020. Transylvanian Review Of Administrative Sciences, 18(67), 21-43. Http://dx.doi.org/10.24193/tras.67E.2
13. Munteanu V., Zuca M. & Zuca ?. (2010). Auditul Intern La întreprinderi ?i Institu?ii Publice, Wolters Kluver, Bucure?ti, Romania.
14. Ravdan, G. A. (2020). Internal Public Audit System In Public Institutions In Romania. Revista De Management Comparat Interna?ional, 21(4), 625-634.
15. Stanciu, V. (2018). Public Internal Audit-the Awareness And Necessity Assumption. An Investigation Of The Romanian Reality. Audit Financiar, 16(152).
16. Zhan, X. (2023). Public Sector Internal Audit, A Tool For Assessing The Achievement Of The Development Objectives By The Public Authorities. LUMEN Proceedings, 19, 113-126. Https://doi.org/10.18662/lumproc/gekos2022/09 |  
| Back to journal ... |
|
|
|
|
|
|