DEFINING MOMENTS IN THE EMERGENCE AND EVOLUTION OF INTERNAL AUDIT IN OUR COUNTRY
The appearance and improvement of the internal audit activity in the public and private entities from Romania represented and constitutes a natural necessity, a consequence of the tendencies and practices manifested on international and European level in this field.
Our country has taken actions for the implementation of the internal audit service in state and private entities with a certain delay and sinusoidal evolutions, determined by the alternation of administrations and regimes (interwar democracies - communist totalitarian - democratic).
The Ministry of National Defence as part of the public administration, through specialized structures and in all its composing entities, applies the provisions of normative acts regarding the development of internal audit activity, fact for which we highlighted reference moments in the process of occurrence, organization and exercise of audit activity internal public in the structures of this ministry.
Keywords: internal audit; internal audit function; insurance missions; regularity audit; performance audit; system audit; internal audit advice.
*** Law no. 167/2017 for the amendment and completion of Low no. 346/2006 on the organization and functioning of the Ministry of National Defence, Official Gazette of Romania, Part I, no. 559 of July 14, 2017.
*** Government Decision no. 554/2014 for the approval of the Norms regarding the establishment of internal audit committees, Official Gazette of Romania, Part I, no. 51 of July 9, 2014.
*** Government Decision no. 1086/2013 regarding the General Norms regarding the exercise of the internal public audit activity, Official Gazette of Romania, Part I, no. 17 of January 10, 2014.
*** Order of the Minister of National Defence no. 127/09.12.2014 for the modification and completion of the Methodological Norms regarding the exercise of the internal public audit in the Ministry of National Defence, approved by the Order of the Minister of National Defence no. M. 67/2014, Official Gazette of Romania, Part I, no. 921 of December 18, 2014.
*** Order of the Minister of National Defence no. M. 67/2014 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.
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