期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2015
卷号：1
期号：1
页码：198-203
语种：English
出版社：Academica Brâncuşi
摘要：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.
