publication . Article . 2010

The Importance of Internal Audit in Primary and Secondary Education

Grejdan Gabriela Elena; Joldos Ana Maria; Pintilie Corneliu;
Open Access
  • Published: 01 Jan 2010 Journal: Ovidius University Annals, Economic Sciences Series, volume X, issue 2 October, pages 304-307
In Romania, internal audit has been adopted as a fashionable term in the field of financial control, but with time we managed settling internal control concepts and internal audit. Currently there is a problem with understanding the internal control system, which is the subject of internal audit, control includes all activities carried out within an entity and associated risks. Internal audit is considered as the last level of the entity's internal control system.
Medical Subject Headings: educationhealth care economics and organizationshealth care facilities, manpower, and serviceshealth services administration
free text keywords: internal audit, public entity, value-added public funds., jel:I, jel:M4
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