Open AccessFUNDAMENTAL COORDINATES OF AN AUDIT GUIDE OF REGULARITY/COMPLIANCE, APPLICABLE WITHIN THE MINISTRY OF NATIONAL DEFENCE
Author(s) -
Vasile TIMOFTE
Publication year - 2022
Publication title -
bulletin of "carol i" national defense university
Language(s) - English
Resource type - Journals
eISSN - 2284-9378
pISSN - 2284-936X
DOI - 10.53477/2284-9378-22-64
Subject(s) - internal audit , audit , legislation , documentation , joint audit , compliance (psychology) , business , accounting , christian ministry , political science , public relations , psychology , law , computer science , programming language , social psychology
In this article we would like to present the way in which we tried to set up an internal audit guide of regularity/compliance for the entities of the Ministry of National Defence, starting from the already existing model in the Internal Audit Department for such type of audit, but seeking to add new elements from the following sources of documentation: the national legislation in force in this field; the study conducted among internal auditors and representatives of military entities, based on the Balanced Scorecard Model; the challenges that the new socio-sanitary phenomenon has generated at global and national level ‒ Coronavirus pandemic; new research and achievements obtained in recent years by theorists and practitioners in the field of public internal audit.