THE INTERNAL AUDIT WITHIN THE ROMANIAN PUBLIC INSTITUTIONS. CASE STUDY
THE INTERNAL AUDIT WITHIN THE ROMANIAN PUBLIC INSTITUTIONS. CASE STUDY

Summary/Abstract: Internal Audit is an important element in the evolution of entities, an important step in the introduction and development of performance management in public institutions. The introduction of internal audit highlights, in the same time, changing the assessment of public institution, namely, in terms of performance, not the measure to which they serve "the public", criterion previously considered. Article provides a perspective of the evolution of the concept of "internal audit" from its time to the present, highlighting the main roles in internal audit exercise which defines its position as agent of change in public institutions and presents a case study. The case study is an empirical research based on a questionnaire in which we have analyzed, if performing a correct salary of staff in primary schools of a city from Romania with regard to internal audit.

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