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New challenges for internal auditing in the public and private sectors
Dumitru NICA, Viorica Filofteia BRAGĂ

Last modified: 2019-11-15


The issue of internal audit is one of the most important as an interest and an incentive as a scientific concern, both for the public sector and for the private environment, present and future.

This activity is in close connection and complementarity with the external audit carried out in the public sector by the Court of Accounts and in the private environment by independent financial auditors.

Internal audit as a mode of action and purpose has a number of similarities but also important differences, depending on the two sectors (public and private) in which it is exercised.

The internal audit is a decisive factor for the success and quality of the internal audit as it evaluates the internal / managerial control and how it manages to bring added value to the management activities at the level of public and private entities.




internal audit, internal public audit, internal/managerial control, added value


[1]Boța-Avram, Cristina, Internal audit of companies, RISOPRINT Publishing House, Cluj-Napoca, 2009;

[2]CAFR and AIIR, Guide on the implementation of International Internal Auditing Standards,;

[3]Ghiță Marcel, Internal audit, Second edition, Economica Publishing House, Bucharest, 2009;

[4]Nica, Dumitru, Ionescu Cicilia, Cocoșatu Cristinel-Claudiu , Internal audit, Publishing house Tomorrow's Romania, Bucharest, 2012;

[5]Renard Jacques, Internal audit theory and practice, translated into Romania through a PHARE funded project under the coordination of the Ministry of Public Finance, Bucharest, 2003;


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