AMPLIFICAREA RELAŢIEI AUDITULUI PUBLIC INTERN CU AUDITUL PUBLIC EXTERN
AMPLIFICATION OF THE RELATIONSHIP BETWEEN INTERNAL PUBLIC AUDIT WITH EXTERNAL PUBLIC AUDIT

Summary/Abstract: The paper deals with the issue of functional relations between the structure of the internal audit and external audit in the public domain. The introduction is addressed to international standards and regulatory framework that stipulates the need for consolidation of the cooperation relations between the two categories of professionals, namely, internal auditors and external public auditors. The author emphasizes the importance of developing and of signing the Protocol of cooperation and collaboration between the two audit authorities that are the Court of Accounts and The Public Finance that support the professional partnership. The article also presents the terms of the Protocol signed between external audit and internal audit in the public sector. Finally, it is concluded that the increasing the role of internal audit in the implementation and development of management and internal control system within public entities, is conditioned by the functionality of the collaboration and cooperation relationships between the two audits.

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