Ensuring the Efficiency of Public Entities based on Recommendations of Public Internal Auditors

Author:Univ. Prof. Partenie DUMBRAVĂ, Ph. D.; Marian SFETCU, Ph. D. Student

JEL:M 42

DOI:

Keywords:internal audit, good practice rules, management, logistic regression, efficiency

Abstract:
The current social, economic-financial and budget context puts public entities in the face of complex situations which they must cope. The management of public entities should be based on performance audit structures capable of ensuring the efficiency of the entities they manage. \r\nThe present research was conducted on structures in the audit of public entities in education in Romania, based on a questionnaire regarding the methodology factor and the management and governance factor. Data were processed in STATA program using the logistic regression method. \r\nBy using logistic regression the authors followed the influence of variables that generates performance of internal audit and of the public entity but also the existence of the link between these variables. The results of this analysis concluded with the possibilities of improving the efficiency of public entities in the area of research.\r\n

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