文章基本信息

标题：Sistemul De Atestare A Auditorilor Interni In Romania / System Attesting Internal Auditors In Romania
本地全文：下载
作者：Prof. Univ. Dr. Marcel Ghita - Ministerul Finantelor Publice ; Unitatea Centrala Pentru Armonizarea Auditului Public Intern ; Sef Departament Pentru Strategie Si Metodologie Generala Drd. Razvan Ghita - Universitatea „Valahia” Din Targoviste 等
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2006
卷号：1
期号：8
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：Taking into account the importance of the internal auditors’ activity within public entities we consider that the certification of the internal auditors its necessary. The certification we refer to has a national wide scale being designed for all the internal auditors within the system but also for the persons that desire to practice this profession. Mainly, we consider that the certification of the internal auditors should be designed like a master, appropriated for the Romanian university system. Of course, this way of certifying internal auditors faces some issues mainly in respect of the auditors which are no longer interested to be trained in the master format, and this is why we appreciate that the internal auditors that have less that 5 years to retirement should not be forced to be involved in this certification. In the same time, we consider that the certification system designed could be improved through the acceptance of the similarly ways of certifying internal auditors.
关键词：certification system; internal auditors.