INTERNAL AUDIT IN THE PUBLIC VS. PRIVATE SECTOR:
PERSPECTIVES AND PRACTICES
INTERNAL AUDIT IN THE PUBLIC VS. PRIVATE SECTOR:
PERSPECTIVES AND PRACTICES
Author(s): Gianina-Violeta Dragotă, Mihaela Simona GaleaSubject(s): Politics / Political Sciences, Economy, Business Economy / Management, Public Administration
Published by: Editura Eurostampa
Keywords: internal audit; internal control; public institution;
Summary/Abstract: The comparison of the organization of internal audit in the public sector with that in the private sector represents a captivating and complex topic. Although the fundamental principles of internal audit are common to both fields, the differences in objectives, regulations, and working methods shape an interesting landscape regarding the role of audit in each of these spheres.
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XXIX/2024
- Issue No: 29
- Page Range: 9-15
- Page Count: 7
- Language: English
