METHODS AND TECHNIQUES USED TO EVALUATE THE PERFORMANCE OF INTERNAL PUBLIC AUDIT

Authors

  • Ioan-Daniel DRĂGĂNESCU Ministry of National Defence

DOI:

https://doi.org/10.12753/2284-9378-19-16

Abstract

In order to elucidate some essential aspects regarding the evaluation of the performances of the internal public audit, we had to highlight for the first time some defining issues in the area of internal management control activity. A second issue that we focused on relates to some fundamental aspects regarding the requirements of the missions of evaluation in the internal public audit activity, where we pointed out some relevant things such as: internal and external evaluations of the quality and performance of internal public audit.
The final part was dedicated to highlighting the considerations regarding the evaluation of the performances of the entities of the Ministry of National Defence with the help of the internal public audit.

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Published

2020-01-09

How to Cite

DRĂGĂNESCU, I.-D. (2020). METHODS AND TECHNIQUES USED TO EVALUATE THE PERFORMANCE OF INTERNAL PUBLIC AUDIT. BULLETIN OF "CAROL I" NATIONAL DEFENCE UNIVERSITY, 8(4), 114–125. https://doi.org/10.12753/2284-9378-19-16

Issue

Vol. 8 No. 4 (2019)

Section

Articles

License

The published articles are subject to copyright law. All rights are reserved to the “Carol I” National Defense University, regardless of whether all or part of the material are considered, especially the rights to translation, reprinting, re-use of illustrations, quotations, broadcasting through the media, reproduction on microfilms or any other way and storage in data banks. Any replicas without the associated fees are authorized provided the source is acknowledged.