INTERNAL AUDITING IN THE DEFENSE RESOURCE MANAGMENT Cover Image

INTERNAL AUDITING IN THE DEFENSE RESOURCE MANAGMENT
INTERNAL AUDITING IN THE DEFENSE RESOURCE MANAGMENT

Author(s): Ciprian Grecu
Subject(s): Security and defense, Accounting - Business Administration
Published by: Regional Department of Defense Resources Management Studies
Keywords: Internal Audit; internal managerial control; evaluating the quality;

Summary/Abstract: In this paper is presented the role of the internal auditing in the MoND, accentuating the idea that internal audit is not an oppressive activity, but a helping one, guiding entities in achieving their objectives. The first paragraphs present the concept of risks used in establishing the way the internal audit will be performed. The next chapter expresses the role of internal audit in the decision-making processes at the level of MoND. The last chapter focuses on evaluation of the performances of the entities in the MoND with the help of the internal public audit.

  • Issue Year: 18/2023
  • Issue No: 18
  • Page Range: 101-124
  • Page Count: 24
  • Language: English
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