THE ROLE OF INTERNAL AUDIT IN THE BUDGET SYSTEM REFORM Cover Image

THE ROLE OF INTERNAL AUDIT IN THE BUDGET SYSTEM REFORM
THE ROLE OF INTERNAL AUDIT IN THE BUDGET SYSTEM REFORM

Author(s): Corina Şerban (Boiceanu)
Subject(s): Economy
Published by: Editura Eurostampa
Keywords: internal audit; financial management

Summary/Abstract: The paper presents one of the weak areas of the public management in the emerging countries: the internal audit, and reviewing international standards for government auditing and accounting, emphasizes that internal audit is a central component of internal financial controls aimed at protecting the government's financial interests in the initial stages of the transition to performance-oriented budgeting

  • Issue Year: XVI/2010
  • Issue No: 16
  • Page Range: 422-428
  • Page Count: 6
  • Language: English
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