GRANIŢE CONCEPTUALE PRIVIND AUDITUL PUBLIC INTERN
CONCEPTUALLY BOUNDRIES REGARDING INTERNAL PUBLIC AUDIT

Summary/Abstract: In the context of globalization and integration of Romania within the European Union, many protagonists pay attention to the way in which the public resources have been obtained and used. The public institutions have as a goal the improvement of efficiency within a continuously changing environment. The public internal audit contributes to this goal of the public institutions. At international level, this concept is known under different titles. In Romania, the concept of public internal audit has created confusion, too. At present, it is estimated that the audit is mainly oriented towards control. Due to the diversity of opinions regarding the public internal audit integration within the equation of risk, the undertaken constructive research identifies the conceptual boundaries of the public internal audit as reported to the internal control, management audit, as well as the other types of public internal audit. The steps of this study take into account a synthesis of the materials published by national and international standards, by professional bodies, papers on this theme proposed for debates upon this theme.

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