文章基本信息

标题：Internal Audit Structures and Reporting of Public Institutions
本地全文：下载
作者：Nicolae Balalia
期刊名称：Risk in Contemporary Economy
电子版ISSN：2067-0532
出版年度：2010
语种：English
出版社：Dunarea de Jos University of Galati
摘要：Internal public audit,through its specific test methods,analyzing strength or weakness of each component and understanding of operations and significant risks,is a valuable resource for helping the entity to assess its internal control,in order to verify the structure,the functionality,the commitments assumed and also the documents resulted from that activity. Also as part of internal control,internal public audit checks reporting of the information in the internal and external medium of a public entity regarding the activities,operations,results,schedules and changes of budgets,policies,strategies and objectives achieved,setting priorities,analysis of indicators and explanation or interpretation of their results.
关键词：internal public audit;public institution;information;reporters;techniques.