External Public Audit and the Pillars of Public Good Governance in the Member States of European Union

Author:Associate Professor Dana Simona GHERAI; Assist. Prof. Alina Beattrice VLADU, Ph. D.

JEL:M42, M14

DOI:

Keywords:public external audit, public internal audit, internal control, public governance

Abstract:
This empirical study explored the association between external public audit and certain pillars as internal control and internal audit in the Member States of the European Union. The date of accession was chosen as reference item to be compressed in this dynamic approach. The results documented were threefold as following: the date of accession to the European Union did not influenced significantly the development of the relationship between public external audit and the internal audit; the date of accession to the European Union did not had a significant impact on the organization and implementation of Audit Committees; the system of Public Internal Financial Control did not influenced significantly the relationship between public external audit and internal control. \r\n\r\n\r\n\r\n\r\n

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