Auditing the Integrated Management System Within Public Institutions

Author:Associate Professor, PhD Tudor PENDIUC, Marioara ROTARU

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Keywords:internal audit, performance audit, economy, efficiency, effectiveness

Abstract:
In the context of current concerns for implementation of management systems, highest level management should make sure that effective and efficient methods are used to identify the areas for improving performance. \r\nQuality audits represents examinations or "systematic" evaluations of the activities and their outcomes related to quality, being planned and scheduled according to the nature and importance of such activities. These are "independent" reviews, meaning that they should be performed by people directly involved in the audited areas.\r\nThe audit main purpose is to determine the designed and implemented management systems compliance in a public institution with the requirements of reference standards, to evaluate the corrective actions required to eliminate the deficiencies, to prevent nonconformities and to highlight the improvement opportunities of these systems’ functionality.

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