ISSUE OF SIZING THE INTERNAL AUDIT STRUCTURES IN THE PUBLIC SECTOR OF THE REPUBLIC OF MOLDOVA
Internal audit of the public sector has established its position and role in the public finance management system of the Republic of Moldova. The managers of public institutions and authorities are increasingly aware of the importance and added value of establishing an effective internal audit...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Academy of the Economic Studies of Moldova
2019-03-01
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| Series: | Economica |
| Subjects: | |
| Online Access: | http://irek.ase.md/xmlui/bitstream/handle/123456789/563/Popa-L_Secrieru-A_Economica%20nr.3%20septembrie%202019.pdf?sequence=1&isAllowed=y |
| _version_ | 1818288160565624832 |
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| author | Ludmila POPA Angela SECRIERU |
| author_facet | Ludmila POPA Angela SECRIERU |
| author_sort | Ludmila POPA |
| collection | DOAJ |
| description | Internal audit of the public sector has
established its position and role in the public
finance management system of the Republic of
Moldova. The managers of public institutions
and authorities are increasingly aware of the
importance and added value of establishing an
effective internal audit function in their entities.
This publication aims to analyze the issue of
sizing the internal audit structures, taking into
account the implementation of quality assurance
tools recommended by international standards
and good practices in the field. Internal audit
activity, like any other activity within an entity,
needs proper resources to support its performance in order to achieve the objectives for
which this activity has been created. For this
purpose, a general analysis of the criteria for
estimating the resource for internal audit subdivisions will be taken into account. |
| first_indexed | 2024-12-13T01:51:54Z |
| format | Article |
| id | doaj.art-31d6fbc6283a46a3b6eec5004819dafc |
| institution | Directory Open Access Journal |
| issn | 1810-9136 1810-9136 |
| language | English |
| last_indexed | 2024-12-13T01:51:54Z |
| publishDate | 2019-03-01 |
| publisher | Academy of the Economic Studies of Moldova |
| record_format | Article |
| series | Economica |
| spelling | doaj.art-31d6fbc6283a46a3b6eec5004819dafc2022-12-22T00:03:30ZengAcademy of the Economic Studies of MoldovaEconomica1810-91361810-91362019-03-0131097080ISSUE OF SIZING THE INTERNAL AUDIT STRUCTURES IN THE PUBLIC SECTOR OF THE REPUBLIC OF MOLDOVALudmila POPA0Angela SECRIERU1ASEMASEMInternal audit of the public sector has established its position and role in the public finance management system of the Republic of Moldova. The managers of public institutions and authorities are increasingly aware of the importance and added value of establishing an effective internal audit function in their entities. This publication aims to analyze the issue of sizing the internal audit structures, taking into account the implementation of quality assurance tools recommended by international standards and good practices in the field. Internal audit activity, like any other activity within an entity, needs proper resources to support its performance in order to achieve the objectives for which this activity has been created. For this purpose, a general analysis of the criteria for estimating the resource for internal audit subdivisions will be taken into account.http://irek.ase.md/xmlui/bitstream/handle/123456789/563/Popa-L_Secrieru-A_Economica%20nr.3%20septembrie%202019.pdf?sequence=1&isAllowed=ypublic internal financial controlinternal auditpublic entitysizing criteriainternational standards |
| spellingShingle | Ludmila POPA Angela SECRIERU ISSUE OF SIZING THE INTERNAL AUDIT STRUCTURES IN THE PUBLIC SECTOR OF THE REPUBLIC OF MOLDOVA Economica public internal financial control internal audit public entity sizing criteria international standards |
| title | ISSUE OF SIZING THE INTERNAL AUDIT STRUCTURES IN THE PUBLIC SECTOR OF THE REPUBLIC OF MOLDOVA |
| title_full | ISSUE OF SIZING THE INTERNAL AUDIT STRUCTURES IN THE PUBLIC SECTOR OF THE REPUBLIC OF MOLDOVA |
| title_fullStr | ISSUE OF SIZING THE INTERNAL AUDIT STRUCTURES IN THE PUBLIC SECTOR OF THE REPUBLIC OF MOLDOVA |
| title_full_unstemmed | ISSUE OF SIZING THE INTERNAL AUDIT STRUCTURES IN THE PUBLIC SECTOR OF THE REPUBLIC OF MOLDOVA |
| title_short | ISSUE OF SIZING THE INTERNAL AUDIT STRUCTURES IN THE PUBLIC SECTOR OF THE REPUBLIC OF MOLDOVA |
| title_sort | issue of sizing the internal audit structures in the public sector of the republic of moldova |
| topic | public internal financial control internal audit public entity sizing criteria international standards |
| url | http://irek.ase.md/xmlui/bitstream/handle/123456789/563/Popa-L_Secrieru-A_Economica%20nr.3%20septembrie%202019.pdf?sequence=1&isAllowed=y |
| work_keys_str_mv | AT ludmilapopa issueofsizingtheinternalauditstructuresinthepublicsectoroftherepublicofmoldova AT angelasecrieru issueofsizingtheinternalauditstructuresinthepublicsectoroftherepublicofmoldova |