ROLE AND PLACE OF THE INTERNAL PUBLIC AUDIT IN THE MINISTRY OF NATIONAL DEFENCE WITHIN THE MANAGEMENT SYSTEM OF THE PUBLIC ENTITY IN THIS MINISTRY

  • Ioan-Daniel DRĂGĂNESCU Ministry of National Defence

Abstract

In this article we set out to highlight, first of all, the characteristics of the internal managerial control system in the Ministry of National Defence, as one of the resistance pieces of the entire managerial mechanism in this structure of public administration. In order to understand the whole control mechanism and its effects on the final results of each organizational structure in our army, we stopped in our research on certain connections that exist among the management system, the internal management control and the internal audit for the evaluation of the internal managerial control in these entities. The final part of our article is dedicated to the presentation of the ways to perform the initial evaluation of the internal managerial control and to follow the implementation of measures in this field by the internal audit. In this area of research undertaken by us, we have formulated certain solutions to improve this activity in the future in the Romanian Army.

 

Keywords: internal managerial control system; internal managerial control; managerial internal control standard; internal public audit; insurance mission; significance threshold; statistical survey.

 

References

*** GD no. 1086 of 2013 for the approval of the General Norms regarding the exercise of the public internal audit activity, Official Gazette of Romania, Part I, no. 17 of January 10, 2014.
*** Order of the Minister of National Defence no. M.100/2019 for the approval of the Methodological Norms regarding the internal managerial control system in the Ministry of National Defence, Official Gazette of Romania, Part I, no. 456 of 06.06.2019.
*** Order of the Minister of National Defence no. M67 of 17.06.2014 for the approval of the Methodological Norms regarding the exercise of the internal public audit in the Ministry of National Defence, Official Gazette of Romania, Part I, no. 463 of June 25, 2014.
*** Îmbunătățirea eficacității organizaționale a MEN și a instituțiilor subordonate prin dezvoltarea sistemului de control managerial intern (SCMI), proiect PODCA.
[International Organization of Supreme Audit Institutions (INTOSAI)], ISSAI 1315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, Viena, 2007.
Balu Mariana, Bazele statisticii, Fundația „România de Mâine” Publishing House, Bucharest, 2007.
Marcu Radu-Viorel, „Evoluții în legislația națională în domeniul auditului public intern și analiza cadrului național de reglementare”, Finanțe publice și contabilitate, no. 6/2015.
Tomoială Marius-Gabriel, „Principalele modificări aduse metodologiei de audit intern prin Hotărârea Guvernului nr. 1086/2013”, Finanțe publice și contabilitate, no. 6/2014.
http://ec.europa.eu/romania/documents/eu_romania/tema_20.pdf
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Published
2021-01-08
Section
Articole