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AMPLIFICAREA RELAłIEI AUDITULUI PUBLIC INTERN CU AUDITUL PUBLIC EXTERN

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Author(s): Ioan Alexandru Szabo

Journal: Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice
ISSN 1584-2339

Volume: 1;
Start page: 479;
Date: 2011;
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Keywords: internal public auditors | external public auditors | cooperation - collaboration | information sharing | training | uniform methodologies.

ABSTRACT
The paper deals with the issue of functional relations between the structure of theinternal audit and external audit in the public domain. The introduction isaddressed to international standards and regulatory framework that stipulates theneed for consolidation of the cooperation relations between the two categories ofprofessionals, namely, internal auditors and external public auditors. The authoremphasizes the importance of developing and of signing the Protocol ofcooperation and collaboration between the two audit authorities that are the Courtof Accounts and The Public Finance that support the professional partnership. Thearticle also presents the terms of the Protocol signed between external audit andinternal audit in the public sector. Finally, it is concluded that the increasing therole of internal audit in the implementation and development of management andinternal control system within public entities, is conditioned by the functionality ofthe collaboration and cooperation relationships between the two audits.
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