AUDITUL INTERN ÎN SISTEMUL CONTROLULUI FINANCIAR DE STAT

Abstract

The internal public financial control is part of the public finance management system, which is to be correlated with the objectives of public administration reform, and its implementation aims to make managers responsible and to assist them in fulfilling the goals of the public entity. The implementation of internal public financial control in the Republic of Moldova was the result of the European integration process and the approval of the respective national legislation. Part of the process of exercising internal public control is the internal audit of public entities. It represents an independent and objective activity that provides managers with assurance and consulting in order to improve the activity of the public entity. The internal audit of public entities is intended to help the public entity achieve its objectives. Within it, the evaluation takes place through a systematic and methodical approach to the financial management and control system, as well as the formulation of recommendations to strengthen its effectiveness.