Internal Public Audit Mission Regarding "The Assessment of the Corruption Prevention System - Year 2023" at the Level of Local Public Entities in Paltiniş Zonal Center Part I Assets Declaration and Gifts Declaration

Abstract

Taking into account the fact that at the level of public entities more and more varied activities are carried out, this presupposing certain more or less controllable risks, the internal audit is no longer limited to financial-accounting activity, this aspect being supported even by the provisions of art. 15 of Law no. 672/2022 on the internal public audit, republished, with subsequent amendments and additions, where it is specified that the internal audit is carried out on all activities carried out at the level of a public institution. The national anti-corruption strategy 2021-2025, approved by GD no. 1269/2021, gives priority to preventive measures in sectors that are exposed to corruption. In the first part of the article The internal public audit mission regarding "Evaluation of the corruption prevention system - year 2023" at the level of local public entities in the Păltiniș Zonal Center, we carried out an analysis of the implementation stage (implemented / partially implemented / not implemented) in the case of the first two preventive measures: declaration of assets and declaration of assets, measures that were audited during the internal public audit mission within 14 entities of Păltiniș Zonal Center (7 administrative-territorial units and 7 secondary education units).