期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2010
卷号：10
期号：2
语种：English
出版社：Ovidius University Press
摘要：In Romania,internal audit has been adopted as a fashionable term in the field of financial control,but with time we managed settling internal control concepts and internal audit. Currently there is a problem with understanding the internal control system,which is the subject of internal audit,control includes all activities carried out within an entity and associated risks. Internal audit is considered as the last level of the entity's internal control system.
关键词：internal audit;public entity;value-added public funds.
