The Importance of Internal Audit in Primary and Secondary Education

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Grejdan Gabriela Elena ; Joldos Ana Maria ; Pintilie Corneliu (2010)
  • Journal: Ovidius University Annals, Economic Sciences Series (vol: X, pp: 304-307)
  • Subject: internal audit, public entity, value-added public funds.
    • jel: jel:M4 | jel:I
    mesheuropmc: education | health care economics and organizations | health services administration | health care facilities, manpower, and services

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.
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