CONSILIEREA ÎN CADRUL FUNCŢIEI DE AUDIT PUBLIC INTERN
COUNSELLING INSIDE PUBLIC INTERNAL AUDIT FUNCTION

Summary/Abstract: When we talk about the ones who are in charge of the public money we have to emphasise the importance of the consulting activity in the internal public audit. The purpose of this consultancy is to improve the risk and economical process control management. The present paper mentions the services offered by the internal public audit. As main consulting activity ways we mention: the consultancy, facilitating the comprehension, informal consultancy, the consultancy for exceptional situation. We gave a special attention to the main criterions of the planning of consulting activities. Moreover, a part of the paper deals with the administrating the consulting missions. The conclusions reveal the necessity to implement the consulting mission from the internal public audit in all the public institutions.

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