Internal public audit in the local public administration in Romania - retrospective and perspective

Abstract

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. In particular, the internal public auditing takes the form of a functionally independent and objective activity of assurance and advice for the decision-makers of the organization, designed to add value and improve the activities of the public entity. The present paper is intended to be a retrospective look at how the internal public audit activity was organized and carried out in the Romanian local public administration, as well as an anticipation of future challenges, from the perspective of the digitalization of public administration.