The role of internal audit within public entities

The auditors have a key role in the development of modern economics and accounting rules in progress. Auditing is a profession that has emerged over the years trying to meet the changing needs which public entities have. Public internal audit activities role is to improve public entities providing management advice for the proper administration of public revenues and expenditures. This paper presents the role of internal audit as a tool in changing the mentality of management and employees of entities.