IDEAS home Printed from https://ideas.repec.org/a/cbu/jrnlec/y2026v3p402-412.html

A Comparative Analysis Of The Legal Frameworks And Exemplary Practices Governing Internal Public Audit In Romania And Poland

Author

Listed:
  • COSMA MELANIA MIRELA

    (Valahia UNIVERSITY OF TARGOVISTE, ROMANIA)

  • STOICA SILVIU-IONEL

    (Valahia UNIVERSITY OF TARGOVISTE, ROMANIA)

  • ALHATO OMAR

    (Valahia UNIVERSITY OF TARGOVISTE, ROMANIA)

  • CRISTEA VLADIMIR

    (Valahia UNIVERSITY OF TARGOVISTE, ROMANIA)

Abstract

The public sector is still quite important, especially in countries where it has a lot of power, even if the economy has been growing and information technologies are changing quickly. Good public services and good use of public money are important parts of promoting sustainable development. From this point of view, internal public audit is now a musthave in public entities. This paper examines the prospective advantages of internal public audit in fostering good governance in Romania and Poland. This paper offers a comparative analysis of the efficacy of internal audit processes by examining two EU member states. The primary aim is to investigate the role of internal public audit in the modernization of public administration in both nations. The research examines the correlation among audit quality, value generation, risk mitigation, and institutional efficacy. To reach these goals, a mix of quantitative and qualitative research methodologies is used. This shows how important it is to build and improve practical models for using internal public audit procedures.

Suggested Citation

  • Cosma Melania Mirela & Stoica Silviu-Ionel & Alhato Omar & Cristea Vladimir, 2026. "A Comparative Analysis Of The Legal Frameworks And Exemplary Practices Governing Internal Public Audit In Romania And Poland," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 402-412, June.
    • Handle: RePEc:cbu:jrnlec:y:2026:v:3:p:402-412
    as

    Download full text from publisher

    File URL: https://www.utgjiu.ro/revista/ec/pdf/2026-03/38_Cosma.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cbu:jrnlec:y:2026:v:3:p:402-412. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ecobici Nicolae (email available below). General contact details of provider: https://edirc.repec.org/data/fetgjro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.