THE ROLE OF INTERNAL AUDIT WITHIN PUBLIC ENTITIES
THE ROLE OF INTERNAL AUDIT WITHIN PUBLIC ENTITIES
Author(s): Franca Dumitru (Mladin), Maria MoraruSubject(s): Economy
Published by: Editura Eurostampa
Keywords: internal audit; public entity; observation; diagnosis; counseling
Summary/Abstract: The auditors have a key role in the development of modern economics and accounting rules in progress. Auditing is a profession that has emerged over the years trying to meet the changing needs which public entities have. Public internal audit activities role is to improve public entities providing management advice for the proper administration of public revenues and expenditures. This paper presents the role of internal audit as a tool in changing the mentality of management and employees of entities
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XVIII/2012
- Issue No: 18
- Page Range: 273-277
- Page Count: 5
- Language: English