RISK ANALYSIS AND INTERNAL CONTROL ASSESSMENT - PREMISES FOR IMPROVING MANAGEMENT AT THE LEVEL OF ROMANIAN PUBLIC ENTITIES

Romania, as a European Union member state, has undergone, in recent years, a complex process of reform in all activity fields. This includes the current process of public administration reform, which aims to improve the management, the administrative capacity and the manner in which the entire Roman...

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Bibliographic Details
Published inAnnals of the University of Petroşani. Economics Vol. XV; no. 1; pp. 307 - 316
Main Authors CRISTINA MARIA VOINEA, VIOLETA STATE
Format Journal Article
LanguageEnglish
Published University of Petrosani 01.10.2015
Subjects
analysis
assessment
impact
internal audit
internal control
probability
risk
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Summary:Romania, as a European Union member state, has undergone, in recent years, a complex process of reform in all activity fields. This includes the current process of public administration reform, which aims to improve the management, the administrative capacity and the manner in which the entire Romanian public sector is organized. In this study, we intend to portray the manner in which the internal control system and the internal audit structure of a Romanian public entity are shaped into form. For exemplification, we chose the internal audit mission titled “The Accounting System and Its Reliability”. We will identify the risks, we will assess them and we will also propose measures through which the entity’s management may mitigate these risks by correcting registered deviations.
ISSN:1582-5949
2247-8620