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New Challenges for Internal Auditing in the Public and Private Sectors

Author

Listed:
  • Dumitru NICA

    (Spiru Haret University)

  • Viorica Filofteia BRAGA

    (Spiru Haret University)

Abstract

The issue of internal audit is one of the most important as an interest and an incentive as a scientific concern, both for the public sector and for the private environment, present and future. This activity is in close connection and complementarily with the external audit carried out in the public sector by the Court of Accounts and in the private environment by independent financial auditors. Internal audit as a mode of action and purpose has a number of similarities but also important differences, depending on the two sectors (public and private) in which it is exercised. The way in which the internal audit / management control evaluates and manages to bring added value to the management activities at the level of public and private entities is decisive for the success and quality of the internal audit.

Suggested Citation

  • Dumitru NICA & Viorica Filofteia BRAGA, 2019. "New Challenges for Internal Auditing in the Public and Private Sectors," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 5(1), pages 162-173, November.
    • Handle: RePEc:icb:wpaper:v:5:y:2019:i:1:162-173
    as

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    File URL: http://icesba.eu/RePEc/icb/wpaper/ICESBA2019_18NICA_p162-173.pdf
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    References listed on IDEAS

    as
    1. Elena Doina Dascalu & Nicu Marcu & Ioan Hurjui, 2016. "Performance Management and Monitoring of Internal Audit for the Public Sector in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 18(43), pages 691-691, August.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    internal audit; internal public audit; internal / managerial control; added value;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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