ANALIZA RISCURILOR ÎN ACTIVITATEA DE EVALUARE A MANAGEMENTULUI STRUCTURILOR MILITARE DIN ROMÂNIA ŞI DIN ARMATELE PRINCIPALELOR STATE MEMBRE NATO ŞI UE
RISK ANALYSIS IN THE EVALUATION ACTIVITY OF MILITARY STRUCTURES MANAGEMENT IN ROMANIA AND IN THE ARMED FORCES OF THE MAIN NATO AND UE MEMBERS

Summary/Abstract: The internal audit activity within the military organization aims to support the management from all hierarchical levels in strengthening the internal control over activities, processes and administered resources, internal audit, audit committee, objectives, risk analysis, internal control. The main differences in approaching the internal audit between Romanian Armed Forces and those from NATO and UE member countries consist of different organization of control activity, existence of a person appointed by the state Treasury at the ministry level (including National Defence Ministry) who represents this institution regarding the efficient spending of public funds, existence of audit committee at the level of top budgetary level etc.

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