Danubius International Conferences, International Conference on Contemporary Scientific and Technological Aspects towards an Entrepreneurial Approach

Internal Audit - Management Protection or a Simple Formality

Nicoleta Ardeleanu (Trifu)
Last modified: 2022-02-24


The variety and rapid adaptations of the activities within the public entity represent new challenges for the internal audit function. Not only must we keep up with the need for continuous expansion of internal audit structures, but we must apply rigorous and systematic monitoring of moving targets such as emerging risks as well as new business processes that are a complete result of external changes.

The internal audit must set audit objectives in order to assess the concept of performance assimilated by the public entity, the performance measurement modalities and the established criteria to which the performance relates and the performance indicators defined for measuring performance.