Model for dimensioning the audit structures in the public sector
This article proposes a solution to determine the size of the internal audit departments in public sector organisations. The conceptual model for determining the actual size of an internal audit department, as adopted by the Institute of Internal Auditors (IIA), is presented and the various factors...
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| Format: | Article |
| Language: | English |
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Chamber of Financial Auditors of Romania
2016-08-01
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| Series: | Audit Financiar |
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| Online Access: |
http://revista.cafr.ro/temp/Article_9494.pdf
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| _version_ | 1818303832395874304 |
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| author | Elena Doina Dascălu |
| author_facet | Elena Doina Dascălu |
| author_sort | Elena Doina Dascălu |
| collection | DOAJ |
| description | This article proposes a solution to determine the size of the internal audit departments in public sector organisations. The conceptual model for determining the actual size of an internal audit department, as adopted by the Institute of Internal Auditors (IIA), is presented and the various factors used in dimensioning are analysed.
The article also presents a computational model for the public sector, illustrated by means of a procedure which is based on the size of the organization and uses specific calculation variables and explicit (clearly defined) correction coefficients to determine the final number of internal auditors.
The variables and the coefficients of the described model cover the significant factors that might influence the size of the internal audit department. At the same time, the requirements of adequacy and usefulness of the model for the various entities of the public sector are insured.
The model proposed for the public sector entities constitutes also a supporting tool for the practical implementation of the legal, regulatory and normative requirements with regard to the sizing of the internal audit departments. |
| first_indexed | 2024-12-13T06:01:04Z |
| format | Article |
| id | doaj.art-76ecaadea7fe4d76b5f685f39c6cf9d1 |
| institution | Directory Open Access Journal |
| issn | 1844-8801 |
| language | English |
| last_indexed | 2024-12-13T06:01:04Z |
| publishDate | 2016-08-01 |
| publisher | Chamber of Financial Auditors of Romania |
| record_format | Article |
| series | Audit Financiar |
| spelling | doaj.art-76ecaadea7fe4d76b5f685f39c6cf9d12022-12-21T23:57:20ZengChamber of Financial Auditors of RomaniaAudit Financiar1844-88012016-08-011414090991710.20869/AUDITF/2016/140/9099494Model for dimensioning the audit structures in the public sectorElena Doina Dascălu0 Spiru Haret University of Bucharest, The Romanian Court of Accounts This article proposes a solution to determine the size of the internal audit departments in public sector organisations. The conceptual model for determining the actual size of an internal audit department, as adopted by the Institute of Internal Auditors (IIA), is presented and the various factors used in dimensioning are analysed. The article also presents a computational model for the public sector, illustrated by means of a procedure which is based on the size of the organization and uses specific calculation variables and explicit (clearly defined) correction coefficients to determine the final number of internal auditors. The variables and the coefficients of the described model cover the significant factors that might influence the size of the internal audit department. At the same time, the requirements of adequacy and usefulness of the model for the various entities of the public sector are insured. The model proposed for the public sector entities constitutes also a supporting tool for the practical implementation of the legal, regulatory and normative requirements with regard to the sizing of the internal audit departments. http://revista.cafr.ro/temp/Article_9494.pdf Internal audit in the public sectorsizing of the audit departmentscritical factors for sizing. calculation model for dimensioning |
| spellingShingle | Elena Doina Dascălu Model for dimensioning the audit structures in the public sector Audit Financiar Internal audit in the public sector sizing of the audit departments critical factors for sizing. calculation model for dimensioning |
| title | Model for dimensioning the audit structures in the public sector |
| title_full | Model for dimensioning the audit structures in the public sector |
| title_fullStr | Model for dimensioning the audit structures in the public sector |
| title_full_unstemmed | Model for dimensioning the audit structures in the public sector |
| title_short | Model for dimensioning the audit structures in the public sector |
| title_sort | model for dimensioning the audit structures in the public sector |
| topic | Internal audit in the public sector sizing of the audit departments critical factors for sizing. calculation model for dimensioning |
| url |
http://revista.cafr.ro/temp/Article_9494.pdf
|
| work_keys_str_mv | AT elenadoinadascalu modelfordimensioningtheauditstructuresinthepublicsector |