Legislative News in the Internal Public Audit
Author:
Univ. Lecturer Eugen NICOLÄ‚ESCU, Ph. D.
JEL:
H 83
DOI:
Keywords:
internal public audit, central and local public institutions, internal auditors in the public environment, profession and training, legislative updating and clarification
Abstract:
Abstract\r\nThe reality proved that the internal audit developed with many difficulties, sometimes formal, due to objective and subjective causes, but the result is relevant: the management could not fulfill the legal requirements. The lack of qualified staff, of financial resources were the main relevant issues as non-performances, but also a series of professional issues, of development of the internal auditor profession in the public environment affected the good organization and operation of the internal audit activity.\r\nThe updating and perfection of legislative frame became imminent, and the amendment of existent law answered the objective needs of the public institutions, especially the small ones, with limited financial resources, with reduced possibilities to draw the specialization staff.\r\nThe news taken into account refer exactly to the changes of legislative frame, to the improvement of the insurance way of a higher quality level of training, of the certification of auditors, of establishment of audit committees, of cooperation between several small public institutions, with very limited resources, of clarification of certain terms and concepts.