Analysis of Internal Audit Activity of Public
Expenditure Accounting Carried Out in the
National Statistical Sector
Analysis of Internal Audit Activity of Public
Expenditure Accounting Carried Out in the
National Statistical Sector
Author(s): Georgiana-Janina SoareSubject(s): Accounting - Business Administration
Published by: Editura Universitară Danubius
Keywords: internal audit; expenditure; public entities; national statistical system; accounting
Summary/Abstract: Cu ajutorul contabilității cheltuielilor specifice sectorului național statistic pot fi cuantificate eforturile depuse în direcția implementării obiectivelor strategice, a obiectivelor generale și specificeaferente activităților desfășurate de entități publice relevante care colectează, centralizează, agregă,analizează și interpretează informațiile economice, financiare, sociale ș.a.m.d. Prin evaluarea realizatăde auditul intern cu privire la contabilitatea cheltuielilor specifice sectorului național statistic seadaugă valoare acestei activități complexe, deosebit de importantă în cadrul unei entități publice. Withthe help of the expense accounting specific to the national statistical sector can be quantified the effortsmade towards the implementation of the strategic objectives, general and specific objectives related tothe activities carried out by relevant public entities that collect, centralize, aggregate, analyze andinterpret economic, financial, social information and so on. The assessment made by the internalaudit on the expense accounting specific to the national statistical sector adds value to this complexactivity, which is particularly important in a public entity.Withthe help of the expense accounting specific to the national statistical sector can be quantified the effortsmade towards the implementation of the strategic objectives, general and specific objectives related tothe activities carried out by relevant public entities that collect, centralize, aggregate, analyze andinterpret economic, financial, social information and so on. The assessment made by the internalaudit on the expense accounting specific to the national statistical sector adds value to this complexactivity, which is particularly important in a public entity.
Journal: Acta Universitatis Danubius. Œconomica
- Issue Year: 17/2021
- Issue No: 1
- Page Range: 277-293
- Page Count: 17
- Language: English