Internal Public Audit System in Public Institutions in Romania
Internal Public Audit System in Public Institutions in Romania

Summary/Abstract: In writing this article, we set out an approach to the evolution from international to national, of the definitions of internal audit from several perspectives: the standard international definition and the definition of public internal audit in Romania, as a vital integral part of the modern governance system. concepts improved over time that give them a wider applicability and a wider availability regarding the development and efficiency of public institutions in terms of internal audit and internal control.

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