FUNDAMENTAL COORDINATES OF AN AUDIT GUIDE OF REGULARITY/COMPLIANCE, APPLICABLE WITHIN THE MINISTRY OF NATIONAL DEFENCE
In this article we would like to present the way in which we tried to set up an internal audit guide of regularity/compliance for the entities of the Ministry of National Defence, starting from the already existing model in the Internal Audit Department for such type of audit, but seeking to add ne...
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| Format: | Article |
| Language: | English |
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Carol I National Defence University Publishing House
2022-04-01
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| Series: | Bulletin of "Carol I" National Defense University |
| Subjects: | |
| Online Access: | https://revista.unap.ro/index.php/bulletin/article/view/1425 |
| _version_ | 1797337827471523840 |
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| author | Vasile TIMOFTE |
| author_facet | Vasile TIMOFTE |
| author_sort | Vasile TIMOFTE |
| collection | DOAJ |
| description |
In this article we would like to present the way in which we tried to set up an internal audit guide of regularity/compliance for the entities of the Ministry of National Defence, starting from the already existing model in the Internal Audit Department for such type of audit, but seeking to add new elements from the following sources of documentation: the national legislation in force in this field; the study conducted among internal auditors and representatives of military entities, based on the Balanced Scorecard Model; the challenges that the new socio-sanitary phenomenon has generated at global and national level ‒ Coronavirus pandemic; new research and achievements obtained in recent years by theorists and practitioners in the field of public internal audit.
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| first_indexed | 2024-03-08T09:19:11Z |
| format | Article |
| id | doaj.art-96a50820ee6b4095aa6b672b3f170866 |
| institution | Directory Open Access Journal |
| issn | 2284-936X 2284-9378 |
| language | English |
| last_indexed | 2024-03-08T09:19:11Z |
| publishDate | 2022-04-01 |
| publisher | Carol I National Defence University Publishing House |
| record_format | Article |
| series | Bulletin of "Carol I" National Defense University |
| spelling | doaj.art-96a50820ee6b4095aa6b672b3f1708662024-01-31T13:17:15ZengCarol I National Defence University Publishing HouseBulletin of "Carol I" National Defense University2284-936X2284-93782022-04-0111110.53477/2284-9378-22-64FUNDAMENTAL COORDINATES OF AN AUDIT GUIDE OF REGULARITY/COMPLIANCE, APPLICABLE WITHIN THE MINISTRY OF NATIONAL DEFENCEVasile TIMOFTE In this article we would like to present the way in which we tried to set up an internal audit guide of regularity/compliance for the entities of the Ministry of National Defence, starting from the already existing model in the Internal Audit Department for such type of audit, but seeking to add new elements from the following sources of documentation: the national legislation in force in this field; the study conducted among internal auditors and representatives of military entities, based on the Balanced Scorecard Model; the challenges that the new socio-sanitary phenomenon has generated at global and national level ‒ Coronavirus pandemic; new research and achievements obtained in recent years by theorists and practitioners in the field of public internal audit. https://revista.unap.ro/index.php/bulletin/article/view/1425service orderinternal audit procedurepermanent fileform of identification and analysis of the problem (FIAP) |
| spellingShingle | Vasile TIMOFTE FUNDAMENTAL COORDINATES OF AN AUDIT GUIDE OF REGULARITY/COMPLIANCE, APPLICABLE WITHIN THE MINISTRY OF NATIONAL DEFENCE Bulletin of "Carol I" National Defense University service order internal audit procedure permanent file form of identification and analysis of the problem (FIAP) |
| title | FUNDAMENTAL COORDINATES OF AN AUDIT GUIDE OF REGULARITY/COMPLIANCE, APPLICABLE WITHIN THE MINISTRY OF NATIONAL DEFENCE |
| title_full | FUNDAMENTAL COORDINATES OF AN AUDIT GUIDE OF REGULARITY/COMPLIANCE, APPLICABLE WITHIN THE MINISTRY OF NATIONAL DEFENCE |
| title_fullStr | FUNDAMENTAL COORDINATES OF AN AUDIT GUIDE OF REGULARITY/COMPLIANCE, APPLICABLE WITHIN THE MINISTRY OF NATIONAL DEFENCE |
| title_full_unstemmed | FUNDAMENTAL COORDINATES OF AN AUDIT GUIDE OF REGULARITY/COMPLIANCE, APPLICABLE WITHIN THE MINISTRY OF NATIONAL DEFENCE |
| title_short | FUNDAMENTAL COORDINATES OF AN AUDIT GUIDE OF REGULARITY/COMPLIANCE, APPLICABLE WITHIN THE MINISTRY OF NATIONAL DEFENCE |
| title_sort | fundamental coordinates of an audit guide of regularity compliance applicable within the ministry of national defence |
| topic | service order internal audit procedure permanent file form of identification and analysis of the problem (FIAP) |
| url | https://revista.unap.ro/index.php/bulletin/article/view/1425 |
| work_keys_str_mv | AT vasiletimofte fundamentalcoordinatesofanauditguideofregularitycomplianceapplicablewithintheministryofnationaldefence |