Auditing the Management System within Public Institutions

Author:Associate prof., PhD Tudor PENDIUC

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Keywords:internal audit, economy, efficiency, effectiveness, auditing the management system

Abstract:
The public entity’s management system consists of an assembly of methods and processes of setting up and achieving objectives, allocation of resources, training and control. A performant management system precisely establishes who, what and how and when plans, organizes, coordinates, trains and evaluates, whereas the operational system establishes who, what, how and when executes.\r\nThe leading management system audit examining whether the established criteria for implementing the public entity’s objectives and tasks are right for evaluating the outcomes and assessing the conformity of outcomes with the objectives, contributes to improving the public institutions’ activity, evaluates and increase the efficiency and effectiveness of the risk management – based leading management system, of the control and the administration processes, giving assurance and advise to the leadership for the good management of public resources and expenses.\r\n

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