Planning and Conducting Internal Audit Missions at The Public Procurement Department Level Within a Contracting Authority

Abstract

This paper aims to highlight the role of public internal audit in a public entity and the importance of conducting audit missions aimed at achieving the objectives proposed by the efficiency and effectiveness of risk management, adding value to the institution. The main objective of the public internal audit is to contribute to the improvement of the activity of public entities, to evaluate and increase the efficiency and effectiveness of the management system based on risk management, internal control and efficiency of the act of managing public funds. Internal audit is an important activity in public administration, which has evolved over time according to the needs of society, being governed by the International Institute of Internal Audit, having regulated a code of ethics and general rules of an imperative nature.

Keywords

• internal public audit
• audit missions
• proposed objectives
• public funds or public patrimony
• implementation of recommendations