Considerations on Planning Internal Public Audit – Risks Arising from the Use of Technological Tools and Legislative Changes

• Main Authors: Costan (Popa) Lavinia, Pascu (Popescu) Gabriela
• Format: Article
• Language: English
• Published: Ovidius University Press 2018-01-01
• Series: Ovidius University Annals: Economic Sciences Series
• Subjects: public internal audit; mobile devices; Cloud technologies; software applications
• Online Access: http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2019/02/10-2.pdf

The planning of the public internal audit activity includes audit missions on the activities of the public entity as well as on the activities carried out within the subordinated public entities under the coordination or under its authority. In order to ensure the compliance with the applicable legislation, the planning of the public internal audit activity should include missions regarding the information systems and during the internal audit engagements, it will be assessed whether information technology supports the entity's strategies and objectives. The usage of information technologies within a public entity includes the selection of solutions designed to the activities which are carried out (mobile devices, Cloud technologies, software applications). Effective use of these products through the usage of all the functionalities available and relevant to the entity improves the activities of all structures, including internal audit work.