SOCIAL AUDIT, A NEW PARADIGM WITHIN THE INTERNAL AUDIT AND THE EVALUATION OF PERFORMANCE OF THE PUBLIC SECTOR ENTITIES

The current economic recession, increasing demands for various and quality public services, public's reserve to pay higher taxes, and the request of a higher public and social responsibility asserted a more strict form of control regarding the way of setting up and using the resources in terms of efficiency, effectiveness, economy. Human resources represent a significant part within the resources of the public sector entities, they generate both costs and progress. Social audit analyses and improves the degree of participation of human resources in the achivement of the entity's objectives. Our study explains the concepts of internal audit, social audit, it also identifies the conceptual difficulties, the risks generated by human resources and The forms of social audit opposable for their evaluation. By this constructive research we structure the problems of the social audit applications within the public sector entities in Romania because it controls the consumption of resources a signed for wages, ensures the forecasting of functions and evaluates the social performance of the entity.