The possibility to approach the internal audit in the fiscal administration

Author:PhD. Doina Elena LEONTE

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Keywords:conformity audit, strategy audit, management audit, operational audit

Abstract:
According to the audit nature or the objective to be met, could be considered different types for internal audit approach within the fiscal administration.\r\n• a classical approach with the performance of a conformity/regulatory audit, when the financial auditor review the dispositions and the organizational structure allow a functioning in accordance with the existing regulations in the area. This kind of audit refers, mainly, to the financial and accounting departments’ activity.\r\n• an approach for strategy purposes with the performance of a strategy audit, with the purpose to improve the management of the fiscal administration.\r\n

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