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Internal Audit And Risk Management In Public Sector Entities, Between Tradition And Actuality

Author

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  • Eugeniu Å¢urlea
  • Aurelia Åžtefănescu

Abstract

The deep transformations which have marked the public sector, generated by the European Union extension, the decentralization process, the increase of complex activities, the ascendant trend of current agreements and the descendant trend of future resources require redefining the role of internal audit and risk management in the public sector entities. By the undertaken study we define the risk concept, identify the typology and indubitably divide the involvement of public internal audit and risk management into the equation of risks within the public sector entities. The research takes into account a synthesis of the ideas published on the topic, the regulations issued by the national and international accounting regulators, and by bodies of the accounting profession.

Suggested Citation

  • Eugeniu Å¢urlea & Aurelia Åžtefănescu, 2009. "Internal Audit And Risk Management In Public Sector Entities, Between Tradition And Actuality," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-20.
    • Handle: RePEc:alu:journl:v:1:y:2009:i:11:p:20
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    Cited by:

    1. Aggelia Xanthopoulou & Andreas Delegos & Petros Kalantonis & Panagiotis Arsenos, 2021. "Exploring the Effect of Corporate Governance on the Audit Effort: The Case of Greek Port Authorities," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 111-129.

    More about this item

    Keywords

    public internal audit; risk; risk management; activity consistency; performance;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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