Contribuţia auditului public intern în creşterea responsabilităţii entităţilor implicate în formarea şi utilizarea fondurilor publice

Lect. univ. dr. Florina-Maria TĂVALĂ

Universitatea Lucian Blaga, Sibiu

Facultatea de Ştiinţe Economice

Keywords: public entities, management of public funds, public audit, assurance, advisory, risk management

The contribution of internal public audit to increasing the accountability of entities involved in the formation and use of public funds

Abstract

At the current stage in which public entities are promoting the efficiency criterion, any head of a public entity is interested in knowing operationally how the funds at his disposal are being managed to obtain maximum results at the lowest possible cost. This knowledge cannot be achieved without the contribution of internal auditing, an activity that provides important information on financial management and the state of the assets, thereby contributing to the realization of the entity's objectives. At present,...