Considerations on Current State and Future Tendencies of Public Internal Audit in Romania
Author:
Associate Prof. Felicia Cornelia MACARIE, Ph. D.
JEL:
H 83, M 42, M 48
DOI:
Keywords:
public internal auditing, governance, risk management, audit tools and techniques
Abstract:
In 2010, the IIA Research Foundation conducted a global survey followed by a report identifying the transformations the internal audit should undergo in the next 5 years in order to adapt to the future expectations of stakeholders, and the trends in the profession of internal auditor. \r\nIn Romania, despite some remaining problems with filling all positions of internal auditors, the public internal audit is relatively well organized at the level of central government. In contrast, at the local level there is a dearth of internal audit activities and, even in those cases in which they exist, they are undertaken by an insufficient number of auditors. \r\n\r\n\r\n\r\n\r\n