PARTICULARITĂŢI PRIVIND AUDITUL INTERN ÎN ENTITĂŢILE SISTEMULUI PUBLIC DE SĂNĂTATE
Particularities of internal audit system in public health entities

Summary/Abstract: This constructive research has as objective to develop the role of internal audit – creator of plusvalue – into the entities of health public system. The study takes into account a synthesis of the ideas on this theme published into literature, a synthesis of the regulations drawn up by national and international accounting regulators, by professional accounting bodies, and by entities of the health public system. Our research identifies the features of the public health system entities, it defines the objectives of audit and identifies the risks related to specific activities.

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