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Functional And Procedural Complementarity Between “Internal Audit” And “Public Internal Audit”



    () (Athenaeum University of Bucharest)

  • Emilia VASILE

    () (Athenaeum University of Bucharest)

  • Nicoleta Adriana GHERGHELAS

    () (Audit Authority)


Regardless of the internal audit is carried out the examination and evaluation of all components and activities within an organization or public entity, assesses how it is and use the funds, while respecting the principles of efficiency and effectiveness and provides management information and independent views about to achieving results and managing resources used. In this context, finding explanations for the delineation of concepts, procedures, principles and characteristics of internal audit carried out between private organizations and public internal audit and carried out in the public sector entities in our country in relation to international standards activities and internal audit are difficult to achieve, given the procedural and functional complementarity of these functions. Comparative approach "internal audit" and "the internal audit, using as benchmarks of international auditing standards, highlights the fact that the internal audit function is recognized unit in any type of organization, without a distinction between the public and private system. Thus, it is necessary to determine the institutional constraints of the internal audit function and to identify future trends shift function so as to ensure improved quality of services provided to management.

Suggested Citation

  • Ion CROITORU & Emilia VASILE & Nicoleta Adriana GHERGHELAS, 2011. "Functional And Procedural Complementarity Between “Internal Audit” And “Public Internal Audit”," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 1(6(21)), pages 33-42, March.
  • Handle: RePEc:ath:journl:tome:21:y:2011(vi):i:6(21):p:33-42

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    internal audit; public internal audit; internal control; risk management; governance; insurance; advisory; evaluation; objective.;

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing


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