The present paper starts out from the challenge regarding auditor tenure launched in 2010 by the Green Paper of the European Commission "Audit Policy: Lessons from the Crisis". According to this document, the European Commission speaks both in favor of the mandatory rotation of the audit firm,...

The diminished trust of citizens in the public sector, the increased complexity of policy issues and the reforms in accordance with the new public management principles generate the need of focusing more extensively on participatory governance. Participatory governance can be defined as the...

Entities, no matter what operating system they have, private, public, banking, have as a purpose the value adding. The internal audit has its contribution to the achievement of this goal. This research explains the tridimensional approach of the concept of internal audit and identifies the...

Performance creation and measurment in the public sector entities has become a priority in the Romanian public sector. Limited resources, many and different requests for quality services compel the government to have a greater control upon the way of spending public money and providing economy,...