Aspecte privind armonizarea legislaţiei în domeniul controlului financiar public intern cu legislaţia şi standardele europene şi internaţionale
Aspects Regarding the Harmonization with the European and International Standards of Public Internal Financial Control Legislation

Summary/Abstract: After becoming a member of the European Union, Romania has developed and implemented a unitary strategy in the field of public internal financial control in line with the European standards and practices in the field. The paper aims at presenting the unitary internal control system applicable at the level of the public entities in our country from the perspective of harmonization with the European legislation and with the European and international standards in the field. At the same time, the public internal financial control is also addressed in the paper from the perspective that, at the level of the public entities in Romania, it is subjected to the external public audit made by the Romanian Court of Accounts as the Supreme Audit Institution (ISA), in order to determine how the managers of the public institutions implement in practice the legal provisions of the internal management control system, the external public auditors have the obligation to know how the entire internal management control system is designed and operated.

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