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Public Internal Audit Law - A New Branch Of Law In Romania


  • Valentin – Stelian BADESCU

    (Romanian - German University, Sibiu)


In Romania, the introduction of internal audit is relatively recent fall in the overall effort to modernize financial management in both private and public sectors. Also, note that the introduction of public sector internal audit is not transposed in the Romanian economy features of the acquis communitarian, for the simple reason that there is no internal audit. At the same time, there is no legal framework and procedures to adapt to one of our member countries, since it does not correspond to current concepts of internal auditing and internal controls.

Suggested Citation

  • Valentin – Stelian BADESCU, 2010. "Public Internal Audit Law - A New Branch Of Law In Romania," Proceedings of the 5th International Conference on Knowledge Management: Projects, Systems and Technologies,Bucharest, November 12-13 2010 37, Faculty of Economic Cybernetics, Statistics and Informatics, Academy of Economic Studies and National Defence University "Carol I", Department for Management of the Defence Resources and Education.
  • Handle: RePEc:rom:km2010:37

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    References listed on IDEAS

    1. Bays, Carson W, 1980. "Specification Error in the Estimation of Hospital Cost Functions," The Review of Economics and Statistics, MIT Press, vol. 62(2), pages 302-305, May.
    2. Becker, Edmund R & Sloan, Frank A, 1985. "Hospital Ownership and Performance," Economic Inquiry, Western Economic Association International, vol. 23(1), pages 21-36, January.
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    More about this item


    Internal audit; public law; management control systems;

    JEL classification:

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

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