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 |
| Summary: | 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. |
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| ISSN: | 1810-9136 1810-9136 |