ORGANIZATION OF THE INTERNAL AUDIT ACTIVITY TO PUBLIC ENTITIES IN ROMANIA IN THE PERIOD 2004-2012
Gabriela Buşan
Annals Economy Series2015article
ABDC C
Weight
0.26
What the paper says
In Romania, internal audit is governed by Law no. 672/2002[3], there is a normative and procedural framework for continuous development, and auditing standards have become a practice in the vast majority of entities[1]. This paper analyzes the stage of the internal audit activity to public entities in the Central Administration and Local Administration in the period 2004-2012. Key-words: internal audit, public entit, risk management, efficiency. Clasificare JEL: M42
Evidence weight
0.26
Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40
| F · citation impact | 0.00 × 0.4 = 0.00 |
| M · momentum | 0.20 × 0.15 = 0.03 |
| V · venue signal | 0.50 × 0.05 = 0.03 |
| R · text relevance † | 0.50 × 0.4 = 0.20 |
† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.