Auditul intern public în contextul modernizării managementului financiar [Articol]

Abstract

Internal public audit is an independent activity that covers some aspects: financial as well as other financially related activities, carried out by the audited structures from the moment the budgetary commitments are made until the complete use of funds by the final beneficiaries, including foreign assistance funds; administration of the public patrimony, as well as selling, mortgaging, concession or lease of property belonging to the public/private domain of the State or of the territorial-administrative units; setting up the public revenues, authorization and drawing up the debt bonds and the facilities granted to cash up; financial management and control systems, including accountability and the corresponding information technology.