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Methods Of Evaluating The Effectiveness Of Operational Audit In Public Entities

Author

Listed:
  • FRANCA DUMITRU

    (TIBISCUS UNIVERSITY OF TIMISOARA)

  • VIOLETA SĂCUI

    (WEST UNIVERSITY OF TIMIȘOARA)

Abstract

A better integration of public internal audit within a public entity means a proper assurance of cultural conditions (an awareness of internal controls, the audit culture, a positive image of internal audit) and materials (specific objectives, a rigorous methodology, a good communication plan and acknowledged professionalism) necessary for carrying out an efficient activity. Internal audit must quantify in figures all the result of its actions and demonstrate that it is profitable, position outside which it risks being viewed as a simple spectator from outside public entities foreign to their major concerns.

Suggested Citation

  • Franca Dumitru & Violeta Săcui, 2012. "Methods Of Evaluating The Effectiveness Of Operational Audit In Public Entities," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 467-471, November.
    • Handle: RePEc:tdt:annals:v:xviii/supplement:y:2012:p:467-471
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    More about this item

    Keywords

    public internal audit; internal evaluation; external evaluation; indicators;
    All these keywords.

    JEL classification:

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

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