Danubius International Conferences, 11th International Conference The Danube - Axis of European Identity

Entity Management Responsibility in Implementing the Internal Audit Recommendations

Nicoleta Ardeleanu (Trifu)
Last modified: 2021-07-01


The public entities in Romania, in the last 20 years, have known a change of concept between thefinancial management control organized over the financial-accounting operations and the internal public auditexercised over all general and specific objectives, those forecast.The object of the research is the reporting of the results and the opinion of the audit, of the way of implementing therecommendations formulated towards the internal control instruments adopted at the level of the public entity.