METHODS AND TECHNIQUES USED TO EVALUATE THE PERFORMANCE OF INTERNAL PUBLIC AUDIT
METHODS AND TECHNIQUES USED TO EVALUATE THE PERFORMANCE OF INTERNAL PUBLIC AUDIT
Author(s): Ioan-Daniel DrăgănescuSubject(s): Economic development
Published by: Carol I National Defence University Publishing House
Keywords: internal managerial control; internal public audit; evaluating the quality; Balanced Scorecard (BSC); performance indicators;
Summary/Abstract: In order to elucidate some essential aspects regarding the evaluation of the performances of the internal public audit, we had to highlight for the first time some defining issues in the area of internal management control activity.A second issue that we focused on relates to some fundamental aspects regarding the requirements of the missions of evaluation in the internal public audit activity, where we pointed out some relevant things such as: internal and external evaluations of the quality and performance of internal public audit.The final part was dedicated to highlighting the considerations regarding the evaluation of the performances of the entities of the Ministry of National Defence with the help of the internal public audit.
Journal: Bulletin of "Carol I" National Defence University (EN)
- Issue Year: 2019
- Issue No: 04
- Page Range: 114-125
- Page Count: 12
- Language: English