Internal Public Audit in the Financial Crisis Context

被引：3

作者：

Otetea, Alexandra ^{[1
]}

Tita, Cristina Maria ^{[1
]}

Aristotel, Ungureanu Mihai ^{[1
]}

机构：

[1] Lucian Blaga Univ, Fac Econ Sci, Sibiu, Romania

来源：

INTERNATIONAL ECONOMIC CONFERENCE OF SIBIU 2013 POST CRISIS ECONOMY: CHALLENGES AND OPPORTUNITIES, IECS 2013 | 2013年 / 6卷

关键词：

internal public audit; economic crisis; public administration; outsourcing;

D O I：

10.1016/S2212-5671(13)00190-1

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The financial crisis effects have left their mark on the area of internal audit, but the attention on the responsibility that internal auditors could have in preventing the onset of such a crisis is quite low. Audit plays a vital role in the entities functioning by contributing to economic credibility. In this paper we have presented the role and objectives of internal audit, the organization and activity of internal audit in local government in Romania, the outsourced system and how it helped in preventing and /or managing the economic downturn.

引用

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页码：688 / 693

页数：6

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