ROLE AND PLACE OF THE INTERNAL PUBLIC AUDIT IN THE MINISTRY OF NATIONAL DEFENCE WITHIN THE MANAGEMENT SYSTEM OF THE PUBLIC ENTITY IN THIS MINISTRY
ROLE AND PLACE OF THE INTERNAL PUBLIC AUDIT IN THE MINISTRY OF NATIONAL DEFENCE WITHIN THE MANAGEMENT SYSTEM OF THE PUBLIC ENTITY IN THIS MINISTRY
Author(s): Ioan-Daniel DrăgănescuSubject(s): Military policy, Corruption - Transparency - Anti-Corruption
Published by: Carol I National Defence University Publishing House
Keywords: internal managerial control system; internal managerial control; managerial internal control standard; internal public audit; insurance mission; significance threshold; statistical survey;
Summary/Abstract: In this article we set out to highlight, first of all, the characteristics of the internal managerial control system in the Ministry of National Defence, as one of the resistance pieces of the entire managerial mechanism in this structure of public administration. In order to understand the whole control mechanism and its effects on the final results of each organizational structure in our army, we stopped in our research on certain connections that exist among the management system, the internal management control and the internal audit for the evaluation of the internal managerial control in these entities. The final part of our article is dedicated to the presentation of the ways to perform the initial evaluation of the internal managerial control and to follow the implementation of measures in this field by the internal audit. In this area of research undertaken by us, we have formulated certain solutions to improve this activity in the future in the Romanian Army.
Journal: Bulletin of "Carol I" National Defence University (EN)
- Issue Year: 2020
- Issue No: 04
- Page Range: 89-98
- Page Count: 10
- Language: English