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The role of internal audit within public entities

Author

Listed:
  • Maria MORARU

    (WEST UNIVERSITY OF TIMISOARA)

  • Franca DUMITRU

    (TIBISCUS UNIVERSITY OF TIMISOARA)

Abstract

The auditors have a key role in the development of modern economics and accounting rules in progress. Auditing is a profession that has emerged over the years trying to meet the changing needs which public entities have. Public internal audit activities role is to improve public entities providing management advice for the proper administration of public revenues and expenditures. This paper presents the role of internal audit as a tool in changing the mentality of management and employees of entities.

Suggested Citation

  • Maria MORARU & Franca DUMITRU, 2012. "The role of internal audit within public entities," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 273-277, May.
    • Handle: RePEc:tdt:annals:v:xviii:y:2012:p:273-277
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    File URL: http://fse.tibiscus.ro/anale/Lucrari2012/kssue2012_040.pdf
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    More about this item

    Keywords

    internal audit; public entity; observation; diagnosis; counseling;
    All these keywords.

    JEL classification:

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

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