Cadrul legal în care se înscrie auditul public intern și funcționarea activității de audit public intern – rezultat al programelor de reformă din România
The legal framework in which the public internal audit is registered and the functioning of the public internal audit activity - result of the reform programs in Romania

Summary/Abstract: Public internal audit it’a an activity which grew up in the last decades by trying to be an answer to the changing realities of the public entities and not only. Public audit bases itself on a reference framework which is recognised in the whole world, even if, by taking into account the veriety of factors and realities where it is applied it has to adapt itself and take into consideration all the legal particularities of a country, its legal culture, the organisation, the structure and the level of teh entities where it is applied. With this study I would like to emphasise that the planning of the audit activity as a step in the auditing proces is vital. The audit plan and its elaboration is the necessary vehicle used for reconciling activity of verifying which has to be done with the existing resources for realising them. A good audit plan is that which is implemented adequately and which presents the maximal probability of succeding the auditing objectives and respecting the free resources. It is necessary that the planning procedureto be transparent and the activitis which follow to be auditing to be established according to the priorities and resources, after evaluating the fileds which are going to be audited and the risks which are associated to these.

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