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Internal Audit - Active Instrument In Performance Evaluation Decision Making System

Author

Listed:
  • Nicoleta ARDELEANU (TRIFU)

    (Valahia University of Targoviste)

  • Isabela-Raluca BOGASIU (ANTON)

    (Valahia University of Targoviste)

Abstract

At public entities in Romania, the decision-making system works in all aspects: processes, actions and financial, material and information resources. The implementation of the internal audit allows the management of the public entity to periodically evaluate its general and specific objectives, the associated risks as well as the internal control tools used to reduce or eliminate the identified risks. In addition to its function as a conformity assessor, internal audit can be an active tool in assessing the performance of the decision-making system.

Suggested Citation

  • Nicoleta ARDELEANU (TRIFU) & Isabela-Raluca BOGASIU (ANTON), 2021. "Internal Audit - Active Instrument In Performance Evaluation Decision Making System," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(3), pages 6-10.
    • Handle: RePEc:brc:brccej:v:6:y:2021:i:3:p:6-10
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    More about this item

    Keywords

    internal audit; counseling activity; internal control;
    All these keywords.

    JEL classification:

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

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