TYPES OF INTERNAL PUBLIC AUDIT MISSIONS CARRIED OUT BY THE INTERNAL AUDIT DIRECTORATE IN ENTITIES OF THE MINISTRY OF NATIONAL DEFENSE
TYPES OF INTERNAL PUBLIC AUDIT MISSIONS CARRIED OUT BY THE INTERNAL AUDIT DIRECTORATE IN ENTITIES OF THE MINISTRY OF NATIONAL DEFENSE

Summary/Abstract: In this article I want to present the salient features of the basic missions carried out by the Internal Audit Directorate of the Ministry of National Defense, under normal conditions, in the context of the COVID-19 pandemic and in recent years. As a result, I structured the article on 5 issues:1)general methodological elements related to the conduct of assurance missions in the field of internal public audit; 2) specific characteristics of the general methodologies that refer to the performance of advisory and evaluation missions in the internal public audit; 3) particularities of the general methodology for organizing and carrying out missions focused on the performance audit; 4)key aspects resulting from the missions carried out in recent years by the teams of professionals from the Internal Audit Directorate of the Ministry of National Defense; 5) characteristics of the internal public audit activity in conditions of the COVID-19 pandemic in the profile structures in Romania and in the Ministry of National Defense.

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