THE ROLE AND THE IMPORTANCE OF THE PUBLIC INTERNAL AUDIT ENGAGEMENT WITHIN THE PUBLIC MINISTRY

PETRASCU Daniela, Lucian Blaga University of Sibiu

PACURARIU Ioana , Lucian Blaga University of Sibiu

Abstract:
According to the law, any public entity must be subjected to internal audit (Law 672/2002). This article aims to present a public entity, the case of the Public Ministry- The Prosecutor’s Office attached to the High Court of Cassation and Justice within the framework of which public internal audit engagements are conducted in a well-regulated manner, the Public Ministry being the primary credit release authority and through the Public Internal Audit Directorate, audit engagements are realized both at the level of the primary credit release authority, as well as at the level of the secondary credit release authorities, in the case of The Prosecutor’s Office attached to the Courts of Appeals and at the level of the tertiary credit release authorities, namely The Prosecutor’s Offices attached to the Courts. The purpose of this article is to present the objectives of the public audit engagements and the recommendations given to the entities audited by the internal auditors in view of fulfilling their engagement and, specifically, the usage of the public funds in conditions of maximum efficiency.

Keywords: H10, H80, H83

JEL Classification: audit, public funds, efficiency

Volume: 71, Issue: 3

Pages: 69 - 83

Publication date: November, 2019

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/71305petrascu&pacurariu.pdf

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