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

Authors

  • Radu-Viorel MARCU Direcția audit intern

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.

Author Biography

Radu-Viorel MARCU, Direcția audit intern

Locotenent-colonelul Marcu Radu-Viorel este student-doctorand în cadrul Universității Naționale de Apărare ”Carol I” , tema cercetării acestuia vizând identificarea unor soluții pentru dezvoltarea auditului de sistem în Armata României. Strict, pe acest domeniu de activitate, menționăm următoarele: - are o vechime de peste 11 ani în cadrul Direcției audit intern (șef compartiment în cadrul structurii centrale) desfășurând atât activități de asigurare (regularitate, sistem și performanță), cât și misiuni de consiliere și evaluare. Mai mult, acesta a făcut parte din cadrul unor echipe de audit cu participare multinațională și, totodată, a desfășurat misiuni de audit în teatrul de operații; - a participat la elaborarea Normelor metodologice privind exercitarea auditului public intern în Ministerul Apărării Naționale, aprobate prin Ordinul nr. M.67/2014; - este membru în Comitetul de audit intern de la Ministerul Finanțelor Publice (2017); - este membru al următoarelor organizații profesionale: AAIR - Asociația Auditorilor Interni din România (2007), IIA - The Institute of Internal Auditors (2007) și ECIIA - European Confederation of Institutes of Internal Auditing (2007); - este certificat ca auditor în domeniul calității (2014); - a absolvit cursul postunivesitar de audit și control intern la Academia de Studii Economice.

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.

Norme profesionale ale auditului intern, Normes Professionnelles de l’audit interne, IFACI, Paris, 2002, editat de MFP prin Programul UE -

Phare, Dezvoltarea procedurilor de audit şi control intern.

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Published

2017-03-22

How to Cite

MARCU, R.-V. (2017). THE PLACE AND THE ROLE OF INTERNAL AUDIT IN THE MINISTRY OF NATIONAL DEFENSE. BULLETIN OF "CAROL I" NATIONAL DEFENCE UNIVERSITY, 6(1). Retrieved from https://revista.unap.ro/index.php/bulletin/article/view/7-15

Issue

Vol. 6 No. 1 (2017)

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.