Internal audit in the public interest entities in Romania in the context of the European integration

Author:PhD. student Cristina Nicoleta DINU

JEL:

DOI:

Keywords:public interest entity, functional independence, responsibilities, advising, trust, communication, professional qualification

Abstract:
The architecture of the public internal audit in our country is characterized by an over structure (represented by U.C.A.A.P.I. and C.A.P.I), able to ensure the coordination, assessment, monitoring, and synthesis of the public internal audit, at the same time with defining the strategy and improvement of this activity, this having a pioneer role for what represents the basics of the internal public audit, namely the public internal audit departments. \r\n\r\nThese should not compulsorily be named and organized only as departments, but can be also services, divisions, compartments – but in essence should be filled with specialists, internal auditors, whose recognition should not be only formal, but also public because the first is the consequence of being hired for this job based on a labor contract (being subordinated to those whom decided to hire him/her in a department/service which has been created based on the provisions of a law which force the entity to have internal audit departments and to develop the internal control in the direction of establishing a professional structure to objectively assess and monitor it), and the second one in a true confirmation of the value and professional competence of these specialists performing these activities. \r\n\r\nThe recognition should be made based on the professional certification of the knowledge and skills of those who works as internal auditors in the public sector, conferring them more importance and value within the organizations where they have performed for 2 - 3 years internal audit activities. \r\n\r\nThe link which has to consolidate and to develop the public internal audit system in Romania is the internal audit structure within every public entity and consequently the internal auditor.

---