Case study on the evolution of internal public audit within a public administration of two Romanian towns

Author:PhD. Student Cristina Nicoleta DINU

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Keywords:public internal audit, local public administration, managerial control, regional development, competition, progress

Abstract:
Two neighbour towns have access to different structures of internal audit and their evolutions are in direct connection with their general development. We are interested to present the connection between the management vision on the internal audit function and the projections of their strategies on the evolution of the entities they are manage. The management strategy is influenced by their perceptions on the risks that are probably to appear.\r\nBoth entities are faced with the same economic and political circumstances along the period that we studied, but each town has a different approach of the own evolution. One became a favourite in this hardened competition for resources, especially human and financial ones, while the other began to develop a dangerous underdevelopment syndrome, because of the that had management of the two municipalities has a different capacity to put together all the factors able to participate I the launching procurement of economic progress.

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