EXERCITAREA AUDITULUI PUBLIC INTERN ÎN CADRUL ENTITĂŢILOR PUBLICE-PARTICULARITĂŢI PRIVIND ACTIVITATEA TREZORERIEI STATULUI
EXERCISE OF PUBLIC INTERNAL AUDIT WITHIN PUBLIC ENTITIES - FEATURES THE WORK OF THE STATE TREASURY

Summary/Abstract: The public internal auditing is a functionally independent and objective activity which assures and advises the management of the public entity so as to properly administer the public income and expenditure and which improves the activity of the public entity. It also supports the public entity to accomplish their objectives by tackling problems în a systematical and methodical manner, evaluates and improves the efficiency and efficacy of the leadership system based on risk management, on control and on administration processes. Within the limits of its scope, the internal public auditing mostly analyzes the financial activities or the financial implications which the public entity has developed since making the commitments up to the utilization of the funds by the end beneficiary, including the funds from external assistance; the constitution of the public income namely the authorization and settlement on debentures also of the facilities granted when cashing them; the management of the public patrimony as well as the progress of selling, making deposits, granting or renting goods belonging to the public domain of the state or of territorial administrative branches; the systems of control and financial management, including the accountancy and their respective IT systems.

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