CERCETĂRI PRIVIND VALOAREA ADĂUGATĂ DE AUDITUL INTERN ÎN ENTITĂŢILE SECTORULUI PUBLIC
RESEARCH ON THE VALUE ADDED BY THE INTERNAL AUDIT IN PUBLIC SECTOR ENTITIES

Summary/Abstract: Limitating the public resources and the impossibility of answering the citizens’ expectations generate mistrust in the manner of using the resources by the public sector entities. In this context, by the undertaken research, we define the value-added concept and explain the manner in which internal audit adds value-added to the public sector entities by corporate governance. The research takes into consideration a synthesis of the ideas on this topic published into the professional literature and the regulations issued by the national and international accounting regulators.

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