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The Romanian Internal Public Audit System – An X-Ray Analysis of Audit Compartment Activities

Author

Listed:
  • Adelina DUMITRESCU PECULEA

    () (Romanian Academy, The Institute for World Economy, Romania)

Abstract

Closely following the Romania’s EU-Integration, the public administration began a drastic reform process of all its systems, including internal public audit. In this regard, even right after 1989, a connection to European governance mechanisms and the implementation of European best practices were sought. Thus, building an efficient and sustainable public administration migrated over time from intention to necessity and lately to priority of all development strategies. For implementing such mechanism, clear and transparent decision processes, a good management of available resources, an adequate institutional and administrative structure and standards centered on public interest promotion are necessary. This paper presents an X-Ray like image of the public audit system in Romania, for the implementation of an efficient management in public entities as part of public sector good governance. The sustainable development of public administration is in need of an audit system consolidation, based on specialists contributing to reaching objectives by improving information flows and efficient risk management.

Suggested Citation

  • Adelina DUMITRESCU PECULEA, 2015. "The Romanian Internal Public Audit System – An X-Ray Analysis of Audit Compartment Activities," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 16(3), pages 343-353, July.
  • Handle: RePEc:rom:rmcimn:v:16:y:2015:i:3:p:343-353
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    More about this item

    Keywords

    internal public audit; system evaluation and implementation; efficient management; public administration and public interest.;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • O16 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance
    • P41 - Economic Systems - - Other Economic Systems - - - Planning, Coordination, and Reform

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