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Empirical Research Concerning The Impact Of The Public Internal Audit On The Accounting System And Its Reliability In Romanian Universities

Listed author(s):
  • DRĂGUŞIN Cristina-Petrina

    (University of Craiova, Romania)

  • DOMNIŞORU Sorin

    (University of Craiova, Romania)

  • MIHAI Magdalena

    (University of Craiova, Romania)

Registered author(s):

    The present paper is materialized in an empirical study concerning the impact of the internal audit on the accounting system and its reliability, in case of public universities in Romania. In order to achieve the study, it was necessary to know the different points of view of the representatives of the accounting departments of public institutions of academic education, using a statistical survey based on questionnaire. The research objectives were focused on obtaining conclusions regarding: the importance of internal auditing of the accounting system and its reliability; the extent to which the internal audit manages to provide reasonable assurances regarding the accounting and financial activity; the importance in auditing of the items related to the accounting activity; the assurance and the adequacy of the human resources allocated to the internal audit departments; the frequency with which the internal audit reports projects are modified in order to follow the audited structure recommendations; the extent to which the audit reports reflect the reality; the internal audit activity contribution in improving the accounting systems and their reliability in the Romanian universities.

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    File URL: http://eccsf.ulbsibiu.ro/RePEc/blg/journl/11313dragusin&domnisoru&mihai.pdf
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    Article provided by Lucian Blaga University of Sibiu, Faculty of Economic Sciences in its journal Studies in Business and Economics.

    Volume (Year): 11 (2016)
    Issue (Month): 3 (December)
    Pages: 163-177

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    Handle: RePEc:blg:journl:v:11:y:2016:i:3:p:163-177
    Contact details of provider: Postal:
    Lucian Blaga University of Sibiu, Faculty of Economic Sciences Dumbravii Avenue, No 17, postal code 550324, Sibiu, Romania

    Phone: 004 0269 210375
    Fax: 004 0269 210375
    Web page: http://economice.ulbsibiu.ro/
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