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1、 Procedia Economics and Finance 32 ( 2015 ) 394 – 399 2212-5671 © 2015 Published by Elsevier B.V. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.

2、0/). Selection and peer-review under responsibility of Asociatia Grupul Roman de Cercetari in Finante Corporatiste doi: 10.1016/S2212-5671(15)01409-4 ScienceDirectAvailable online at www.sciencedirect.comEmerging Market

3、s Queries in Finance and Business The impact and results of the internal audit activity exercised in the public sector in Romania. Alexandra Narcisa Cioban (Lucan)a,*, Elena Hlaciuca, Ana Maria Zaiceanua a,�tefan cel M

4、are University of Suceava, 13 University Street, Suceava, 720225, Romania Abstract What should we do to get favorable and measurable result of the public internal audit activity? An overall evaluation of the internal au

5、dit activity exercised in recent years in the public sector in Romania in order to identify the reasons for malfunctioning and finding possible solutions that lead to more efficient internal audit activity. Regarding th

6、is, the research disseminates information obtained from public internal audit reports; it examines audit risk, organizational framework, attributes of the audited entity and highlights the interaction of these factors

7、that influence differently the effectiveness of internal audit. Following a thorough search, we can say that the impact of internal audit in the public sector is strongly influenced by the quality of internal audit mis

8、sion and also by early and accurate identification of the risks while organizational framework and audit attributes have not a severe impact on audit efficiency. © 2015 Authors. Published by Elsevier B.V. This is a

9、n open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/3.0/). Selection and peer-review under responsibility of the Emerging Markets Queries in Finance and Business local org

10、anization. Keywords: internal audit, impact, public sector, internal audit mission, risks, audit efficiency, results, Romania; 1. Introduction The public sector is present in the economic life in various ways. There is n

11、o market economy in which the public sector is not meant to be more or less present, directly or indirectly, between factors influencing and orienting the economic operators, respectively their activity. The progress o

12、f events linked to this field (the � �Corresponding author. Tel.: +040-743-977-989; E-mail address: alexandrac@seap.usv.ro © 2015 Published by Elsevier B.V. This is an open access article under the CC BY-NC-ND lic

13、ense (http://creativecommons.org/licenses/by-nc-nd/4.0/). Selection and peer-review under responsibility of Asociatia Grupul Roman de Cercetari in Finante Corporatiste396 Alexandra Narcisa Cioban (Lucan) et al. / Pro

14、cedia Economics and Finance 32 ( 2015 ) 394 – 399 Fig. 1. Redistribution tools of incomes The stabilization represents a function of the public sector which targets the creation of the legal framework which provi

15、des and protects the public and private economic transactions. Objectives such as the raise of employment rate, the prices stability, the economic growth are central for macroeconomic policies. The productive function

16、of the state is highlighted by the fact that it ensures the existence of public goods. This chapter is quite delicate, because of the temptation to use goods without paying for them. In spite of this aspect, the produc

17、tive function is substantiated by the fact that the state must produce goods and services which the population cannot achieve at all, or do not have the opportunity, individually and separately, to obtain them by their

18、 own forces. The formula “the best government is the one which governs as much time as it should” is well-known. The question that raises is: “Where does the state need to stop acting in society?” 3. Internal Audit: val

19、ue-added to the management process from public organizations According to the literature”contribution value“ of internal audit is realized in the entity when internal auditors intervening through well adapted ways of re

20、sources and its culture. The notion of intake of value found in the definition of internal auditing, is applying into insurance and counseling activities, whose object is to bring added value to the entity through a sy

21、stematic and methodical approach to corporate governance, risk management and control. 3.1. The internal audit activity performed in the public sector The notion of internal public audit represents, in accordance with t

22、he law 672/2002, a functionally independent and objective activity, which provides insurance and advice to the management in terms of sound administration of public revenues and expenditures (regardless of the source o

23、f funding). Also, this law lists the main types of internal audit, as follows (Ghita and all, 2010) : a) the system audit, which is an in-depth assessment of the systems of internal management and control, in order t

24、o determine whether they are functioning in an economic, effective and efficient manner, to identify deficiencies and to formulate recommendations for correcting them; b) the audit of performance, which examines if th

25、e criteria set out for implementing the objectives and tasks of the public entity are correct for the evaluation of the results and determines whether the results are consistent with the objectives; c) the regularity

26、 audit, which represents the examination of the actions on the financial effects on account of public funds or of public patrimony, under the aspect of compliance with the set of principles and with the procedural and

27、methodological rules applicable to them. In carrying out our research we focused on the performance audit conducted within public organisations. This decision was taken after we consulted several internal audit reports

28、 carried out in public institutions in the previous years, presenting certain deficiencies as regards the compliance, the efficiency and the effectiveness of risk management processes. The analysis is aimed at supporti

29、ng the credit release authorities in the identification and assessment of risks as well as for the improvement of the internal control/management system. REDISTRIBUTION TOOLS NEUTRALISE THE MARKET DAMAGE THE MARKET

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