Evoluția auditului public Intern din România în perioada 2006-2015. Introducere în IA-CM (modelul de măsurare a capacității auditului public intern)

Abstract

The main objective of this article is to analyze the evolution of internal auditing in the Romanian public administration between 2006 and 2015, as well as its contribution towards reaching the objectives of central and local public organizations. Grounded in an in-depth document analysis of the yearly reports of the Romanian Central Unit for Public Internal Audit Harmonization, the article contributes in a synthetic and critical perspective to the existing literature.The data allows us to explore the actual organization of internal public auditing (IPA) activities, the evolution of the human resources involved in IPA (focusing on employment, their coverage of organizational needs and the professional background of internal auditors), and the type and nature of the auditing missions.The results of the research are relevant for internal auditors interested in the evolution of their profession, public managers who aim to implement more performant internal audit processes and researchers

Keywords

• internal audit capability model (iacm), romanian internal public auditing, assurance mission, advisory mission, institutionalization of internal audit.