THE PLACE AND THE ROLE OF INTERNAL AUDIT IN THE MINISTRY OF NATIONAL DEFENSE

Radu-Viorel MARCU

Abstract


Abstract: The paper presents some aspects regarding the regulation of the internal public audit, both at national
and departmental level. There are detailed some aspects regarding the stages of development of public internal audit in the
Ministry of National Defense. The regulatory framework underlying the operation of the Internal Audit Directorate is briefly
addressed. The vision and objectives of the Internal Audit Directorate are presented and evaluated.
Keywords: public internal audit; Internal Audit Directorate; Ministry of National Defense.


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References


Law no 672/2002 regarding the public internal audit, republished, with further modifications.

Law no 346/2006 regarding the organization and functioning of the Ministry of National Defense, with further modifications and additions.

Law no 191/2011 for modification and additions to Law no 672/2002.

Government Ordnance no 119/1999 regarding the internal audit and the preventive financial control (the version from the issuing

date).

General Norms regarding the Conduct of Public Internal Audit Activity, sanctioned by GR no 1086/2013.

General Norms regarding the Conduct of Public Internal Audit Activity, sanctioned by OMPF no 38/2003 (abrogated).

Code for Internal Control of Public Entities, sanctioned by OSGG no 400/2015, with further modifications and additions.

„AI-1, Methodological Norms regarding the Organization and Functioning of the Internal Audit within MoND”, sanctioned by OMoND no

M. 81/2000.

„API-1, Norms for Conducting the Public Internal Audit within the Ministry of National Defense”, sanctioned by OMoND no M.87/2003.

Methodological Norms for Conducting the Public Internal Audit within the Ministry of National Defense, sanctioned by OMoND no M.67/2014, with further modifications and additions.

Sawyer L.B., Internal auditing, 5th Edition, The Institute of Internal Auditors, 2005.

Pickett K.H.S., The Internal Auditing Handbook, Second Edition, 2006.

Standardele Internaţionale pentru Practica Profesională a Auditului Intern, Institutul Auditorilor Interni, emise 2016 revizuite 2017, avizat/aprobat Bilius Ruxandra.

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Phare, Dezvoltarea procedurilor de audit şi control intern.

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