CONTROLUL ŞI GESTIUNEA RISCURILOR ECONOMICE ÎN ACTIVITATEA DE AUDIT PUBLIC INTERN
CONTROL AND FINANCIAL ADMINISTRATION OF ECONOMIC RISK IN THE PUBLIC INTERNAL AUDIT ACTIVITY

Summary/Abstract: The management of public funds in a judiciary manner is a basic principle of a good economy. Obviously in this activity there are several risks which have to be carefully managed through several stages .The importance of risk management in Romania is rising if we consider the fact that in this year the decentralization of the financial control is ended, also the internal control and public audit according to the conditions mentioned in the community acquis. In the European vision control is thought of as a management function not as a simple operation of verification. A good risk management in the audit activity leads to a good economical management and an efficient management of resources. The main risk categories refer to the risk of management decision, risks concerning the contract, risks concerning the investments, risks concerning the financial decision. In conclusion we may state the fact that and efficient state is based on a good knowledge and management of risks in the activity of internal audit.

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