Evoluția auditului public Intern din România în perioada 2006-2015. Introducere în IA-CM (modelul de măsurare a capacității auditului public intern)
<p>The main objective of this article is to analyze the evolution of internal auditing in the Romanian public administration between 2006 and 2015, as well as its contribution towards reaching the objectives of central and local public organizations. Grounded in an in-depth document analysis...
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| Format: | Article |
| Language: | ron |
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Babes-Bolyai University
2017-12-01
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| Series: | Revista Transilvană de Ştiinţe Administrative |
| Subjects: | |
| Online Access: | https://rtsa.ro/rtsa/index.php/rtsa/article/view/552 |
| _version_ | 1797218225806639104 |
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| author | Felicia Cornelia Macarie Octavian Moldovan |
| author_facet | Felicia Cornelia Macarie Octavian Moldovan |
| author_sort | Felicia Cornelia Macarie |
| collection | DOAJ |
| description | <p>The main objective of this article is to analyze the evolution of internal auditing in the Romanian public administration between 2006 and 2015, as well as its contribution towards reaching the objectives of central and local public organizations. Grounded in an in-depth document analysis of the yearly reports of the Romanian Central Unit for Public Internal Audit Harmonization, the article contributes in a synthetic and critical perspective to the existing literature.</p><p>The data allows us to explore the actual organization of internal public auditing (IPA) activities, the evolution of the human resources involved in IPA (focusing on employment, their coverage of organizational needs and the professional background of internal auditors), and the type and nature of the auditing missions.</p><p>The results of the research are relevant for internal auditors interested in the evolution of their profession, public managers who aim to implement more performant internal audit processes and researchers</p> |
| first_indexed | 2024-04-24T12:14:22Z |
| format | Article |
| id | doaj.art-3dc6504db2bd42b1a87fbc49aac9c206 |
| institution | Directory Open Access Journal |
| issn | 1454-1378 |
| language | ron |
| last_indexed | 2024-04-24T12:14:22Z |
| publishDate | 2017-12-01 |
| publisher | Babes-Bolyai University |
| record_format | Article |
| series | Revista Transilvană de Ştiinţe Administrative |
| spelling | doaj.art-3dc6504db2bd42b1a87fbc49aac9c2062024-04-08T08:46:59ZronBabes-Bolyai UniversityRevista Transilvană de Ştiinţe Administrative1454-13782017-12-0119411433552Evoluția auditului public Intern din România în perioada 2006-2015. Introducere în IA-CM (modelul de măsurare a capacității auditului public intern)Felicia Cornelia Macarie0Octavian Moldovan1Prof. univ. dr., Departamentul de Administrație și Management Public, Facultatea de Științe Politice, Administrative și ale Comunicării, Universitatea „Babeș-Bolyai”, Cluj-Napoca, RomâniaAsistent cercetare științifică, Departamentul de Administrație și Management Public, Facultatea de Științe Politice, Administrative și ale Comunicării, Universitatea „Babeș-Bolyai”, Cluj Napoca, România<p>The main objective of this article is to analyze the evolution of internal auditing in the Romanian public administration between 2006 and 2015, as well as its contribution towards reaching the objectives of central and local public organizations. Grounded in an in-depth document analysis of the yearly reports of the Romanian Central Unit for Public Internal Audit Harmonization, the article contributes in a synthetic and critical perspective to the existing literature.</p><p>The data allows us to explore the actual organization of internal public auditing (IPA) activities, the evolution of the human resources involved in IPA (focusing on employment, their coverage of organizational needs and the professional background of internal auditors), and the type and nature of the auditing missions.</p><p>The results of the research are relevant for internal auditors interested in the evolution of their profession, public managers who aim to implement more performant internal audit processes and researchers</p>https://rtsa.ro/rtsa/index.php/rtsa/article/view/552internal audit capability model (iacm), romanian internal public auditing, assurance mission, advisory mission, institutionalization of internal audit. |
| spellingShingle | Felicia Cornelia Macarie Octavian Moldovan Evoluția auditului public Intern din România în perioada 2006-2015. Introducere în IA-CM (modelul de măsurare a capacității auditului public intern) Revista Transilvană de Ştiinţe Administrative internal audit capability model (iacm), romanian internal public auditing, assurance mission, advisory mission, institutionalization of internal audit. |
| title | Evoluția auditului public Intern din România în perioada 2006-2015. Introducere în IA-CM (modelul de măsurare a capacității auditului public intern) |
| title_full | Evoluția auditului public Intern din România în perioada 2006-2015. Introducere în IA-CM (modelul de măsurare a capacității auditului public intern) |
| title_fullStr | Evoluția auditului public Intern din România în perioada 2006-2015. Introducere în IA-CM (modelul de măsurare a capacității auditului public intern) |
| title_full_unstemmed | Evoluția auditului public Intern din România în perioada 2006-2015. Introducere în IA-CM (modelul de măsurare a capacității auditului public intern) |
| title_short | Evoluția auditului public Intern din România în perioada 2006-2015. Introducere în IA-CM (modelul de măsurare a capacității auditului public intern) |
| title_sort | evolutia auditului public intern din romania in perioada 2006 2015 introducere in ia cm modelul de masurare a capacitatii auditului public intern |
| topic | internal audit capability model (iacm), romanian internal public auditing, assurance mission, advisory mission, institutionalization of internal audit. |
| url | https://rtsa.ro/rtsa/index.php/rtsa/article/view/552 |
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