CONSIDERAŢII ASUPRA MODULUI DE ORGANIZARE A STRUCTURILOR DE AUDIT PUBLIC INTERN ÎN INSTITUŢIILE DE ÎNVĂŢĂMÂNT PREUNIVERSITAR
CONSIDERATIONS ON THE ORGANISATION OF INTERNAL PUBLIC AUDIT STRUCTURES IN PRE-UNIVERSITY EDUCATION INSTITUTIONS

Author(s): Monica Giurgea (căs. Gherghe)
Subject(s): Politics / Political Sciences, Economy, Education
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: internal public audit; educational management;
Summary/Abstract: In the decision-making process that takes place in any organization, managers base their decisions on the knowledge and information they possess, but also on the advice provided by specialists. One of these specialists is the public auditor. The pre-university education institutions wish to participate and align themselves with the European context through the support provided by European funding programs. Having this goal, they are forced to constantly improve their resource management system. The auditors' duty is to provide for this purpose a response as concrete as possible to the needs of management and to ensure reports that offer a level of confidence as high as possible. The purpose of this analysis is to highlight the current position of the public internal audit function in the public pre-university education system using the content analysis method performed on a number of 20 annual activity reports from different Romanian counties.

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