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The Supreme Audit Institution

Author

Listed:
  • Diana Elena BRINZA

    (Faculty of Economics and Law, University of Pitesti, Romania)

  • Mihaela Iuliana DUMITRU

    (Faculty of Economics and Law, University of Pitesti, Romania)

Abstract

The work aims to present the internal audit activity at the level of public institutions, its scope and main objectives. On the other hand, it highlights the general methodology applicable to any internal audit mission. The pages of this Article show special features of the Supreme Audit Institution, the Court of Auditors, in the case of four EU Member States: France, Germany, Italy and Romania. For each individual State we have given information on the audited entities, the governing body, the organizational structure, the reports issued and the statement on the mission of the Court of Auditors.

Suggested Citation

  • Diana Elena BRINZA & Mihaela Iuliana DUMITRU, 2020. "The Supreme Audit Institution," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 19(1), pages 38-45.
    • Handle: RePEc:pts:journl:y:2020:i:1:p:38-45
    as

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    File URL: http://economic.upit.ro/repec/pdf/2020_1_5.pdf
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    References listed on IDEAS

    as
    1. Clara-Iulia Zinca (Voiculescu), 2016. "Measuring the value of internal audit in the banking industry," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(141), pages 1009-1009.
    2. Melinda Timea Fülöp & Szabolcs Vilmos Szekely, 2017. "The evolution of the internal auditing function in the context of corporate transparency," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(147), pages 440-440.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Internal audit; Audit mission; Audit report; Supreme audit institution.;
    All these keywords.

    JEL classification:

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

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