PERFORMANŢA ŞI AUDITUL INTERN-O ABORDARE DUALĂ ÎN ENTITĂŢILE SECTORULUI ADMINISTRAŢIEI PUBLICE LOCALE
Internal audit performance in a dual aproach in local government sector

Summary/Abstract: By this constructive research we deal with the issue of performance from individual and global point of views into the entities of the local public administration sector. The study takes into account a synthesis of the ideas on this theme published by national and international accounting regulators, by professional accounting bodies, and by entities of the local public administration. Our research identifies the features of the entities of the local public administration, it defines financial performance, employees’performance, shown into the quality of services offered to the citizens of the local community and it explains the role of internal audit, that is assessing and improving the global performance of the entity.

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