Auditul public intern
Internal public audit

Summary/Abstract: Internal public audit is an evaluation of the activities carried out by public entities intended to provide a clearer picture of the reality within that entity, knowledge that should naturally lead to better resource efficiency and improved managerial document.For all these reasons, internal public audit, although recently introduced in Romania, benefited from modern regulations to align this existing legal institution with the international standards in this matter.This paper presents the most important aspects concerning the scope and content of the concept of internal audit, enabling a better understanding of existing national regulations in internal public audit.Thus, in the first part of the study we referred to the concept of internal audit, the emergence and evolution of it internationally, and also the general and special conditions underlying its operation. In the second part of the work we proceeded to restrict the analysis, focusing our attention on the concept, scope, functions, objectives and types of internal public audit.Also, in the contents of this study is presented the organizing of internal public audit in Romania, but also other aspects such as the procedure for conducting it, and issues regarding the status of internal auditors, as they result from existing national regulations on this matter.

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