SPECIFICUL DERULĂRII MISIUNILOR DE AUDIT DE SISTEM
THE SPECIFICITY OF THE SYSTEM AUDIT ENGAGEMENTS
Author(s): Radu-Viorel MarcuSubject(s): Economy
Published by: Carol I National Defence University Publishing House
Keywords: audit; public entity; concept of a system; system audit; audit improvement
Summary/Abstract: The paper presents some aspects regarding the methodology of internal audit, respectively system audit engagments. At the same time, there are briefly presented elements regarding the national methodology for carrying out this type of audit engagement, beeing performed an evaluation of the respective methodologies. The specific norms approved at the level of internal public audit compartments are identified and an analysis of them is carried out.
Journal: Buletinul Universităţii Naţionale de Apărare »Carol I«
- Issue Year: 2017
- Issue No: 02
- Page Range: 27-35
- Page Count: 9
- Language: Romanian
