Gherai, Dana Simona; Balaciu, Diana Elisabeta - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1324-1333
This exploratory study of the internal audit in the public sector in function, points out the need for the involvement of public sector entities, showing that in its role has traditionally focused mainly on evaluating internal control and not on the process of risk management and corporate...