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The Cooperation System Ensuring The Internal Audit Function An European Concept For An Efficient Organising Of The Internal Public Audit Activity

Author

Listed:
  • Mariana Gîrbaci

    (University of Craiova Faculty of Economics and Business Administration)

  • Marioara Mirea

    (OVIDIUS University of Constanta Faculty of Economical Sciences Constanta, Romania)

Abstract

This work is about a new internal public audit activity organising method which resides in the cooperation between several local public institutions with the aim of jointly ensuring the internal audit function. The cooperation system ensuring the internal audit function resides in the grouping of several local public entities around one, called the organising local public entity, on adjacent areas and main communication ways basis. The internal audit function shall be ensured by the organising local public entity which will develop a large enough internal public audit structure that will yearly perform at least 2-3 internal audit missions at the local public entities comprised in the cooperation agreement, at the professional standards level.

Suggested Citation

  • Mariana Gîrbaci & Marioara Mirea, 2011. "The Cooperation System Ensuring The Internal Audit Function An European Concept For An Efficient Organising Of The Internal Public Audit Activity," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 56-63.
    • Handle: RePEc:aio:aucsse:v:3:y:2011:i:39:p:56-63
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    File URL: http://feaa.ucv.ro/AUCSSE/0039v3-009.pdf
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    More about this item

    Keywords

    internal public audit activity; local public entity; the cooperation system; internal audit missions; the internal audit departments.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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