METODE DE PERFECŢIONARE A ACTIVITĂŢII DE AUDIT INTERN LA NIVELUL MINISTERULUI APĂRĂRII NAŢIONALE
METHODS OF IMPROUVING THE INTERNAL AUDIT ACTIVITY WITHIN NATIONAL DEFENCE MINISTRY
Author(s): Gheorghe CotiugăSubject(s): Economy
Published by: Carol I National Defence University Publishing House
Keywords: internal audit; internal control; audit committee; control structure; risk management
Summary/Abstract: In order to improve internal audit in Romanian Armed Forces is necessary to comply with the international requirements, mentioned in standards that are generally accepted by NATO and UE countries. I consider that one way that could be taken into consideration for improving internal audit in Romanian Armed Forces is to change the approach regarding Internal Audit Plan drafting, approach that allows implication of all decision levels having major responsibilities within National Defence Ministry in its elaboration and concentration of main audit effort on significant activities which have a high degree risk regarding its carrying out with treat efficien
Journal: Buletinul Universităţii Naţionale de Apărare »Carol I«
- Issue Year: 2011
- Issue No: 03
- Page Range: 89 - 93
- Page Count: 5
- Language: Romanian