THE COOPERATION SYSTEM ENSURING THE INTERNAL AUDIT FUNCTION AN EUROPEAN CONCEPT FOR AN EFFICIENT ORGANISING OF THE INTERNAL PUBLIC AUDIT ACTIVITY

This work is about a new internal public audit activity organising method which resides in the cooperation between several local public institutions with the aim of jointly ensuring the internal audit function. The cooperation system ensuring the internal audit function resides in the grouping of several local public entities around one, called the organising local public entity, on adjacent areas and main communication ways basis. The internal audit function shall be ensured by the organising local public entity which will develop a large enough internal public audit structure that will yearly perform at least 2-3 internal audit missions at the local public entities comprised in the cooperation agreement, at the professional standards level.