Abstract
In the last decade, the activity of organizing and conducting internal audit in the public sector is a major concern and studied at state and global level. The form of organization and functioning depends on the complexity and size of the public entity. Lately, more and more often, both globally and in the country level, the studies of management specialists on the role and leadership styles of a manager and how to form a consolidated and motivated team are approached. This article will address the general and essential aspects of a manager of the public sector internal audit subdivision, who is meant to be the manager and team leader in the audit missions performed.
Highlights
This article will address and place special emphasis on the study of personality and conditioning the professional and personal development of staff internal audit subdivisions
The topic of the article aims to describe the specific methods that appear in the management processes of the internal audit subdivision, emphasizing the behaviour, qualities and leadership styles practiced by managers, a process that has become complex, often difficult and with many consequences for the entire climate of team devenit complex, adesea anevoios şi cu numeroase consecinţe asupra întregului climat de funcţionare al unei echipe de lucru etc
In the light of the specialized literature and the experience gained in the field of internal audit as a manager and leadership, in this article, we have described how to achieve the efficiency and performance of the manager with leadership skills in an internal audit team
Summary
Activitatea de organizare şi realizare a auditului intern în sectorul public reprezintă o preocupare majoră şi studiată atât la nivel statal, cât şi global. Tot mai des, se abordează atât la nivel global, cât şi în ţară, studiile specialiştilor în domeniul managementului despre rolul şi stilurile de conducere a unui manager şi modul de formare a unei echipe consolidate şi motivate. Se vor aborda caracteristicile generale şi esenţiale ale unui manager de subdiviziune de audit intern din sectorul public, care are menirea să fie manager şi lider de echipă în misiunile de audit realizate. The activity of organizing and conducting internal audit in the public sector is a major concern and studied at state and global level. More and more often, both globally and in the country level, the studies of management specialists on the role and leadership styles of a manager and how to form a consolidated and motivated team are approached.
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