Auditul public intern - Suport în procesul decizional

Abstract

The internal public audit procedures have been applied since recent time in our country and this strongly influences the managers’ and employees’ perception of the internal audit relevance. The internal audit is perceived as “another form or a new form of control” due to the fact that the audit departments were organized, especially in the local public administration and in the decentralized public institutions, with the support of the internal control structure and with the participation of the personnel who was in the past responsible for control activities. This error of perception impairs the internal auditors’ work and the organization management. The sources of the research are the annual reports of UCAAPI regarding the internal public audit activity between 2004-2007, available on the site of the Ministry of Economy and Finance. The obtained results partly confirm the hypotheses of the research.