Public Sector Internal Audit, a Tool for Assessing the Achievement of the Development Objectives by the Public Authorities
Abstract
This scientific research study is an attempt to answer the question ”Is the public sector internal audit a management tool for assessing the regional and local sustainable development programs and projects ?” in a constructive approach, that could bring value to both the economic theory, and the economic and social practice. The starting point of the study was the public sector internal audit’s work that was undertaken within the ministry that manages the public funding for sustainable development. The analysis of the public sector internal audit typology, that was carried out in the 2016-2021 period, outlined the structure of the dysfunctions that were found about the checked auditing objectives, which belong to the accounting information system. The outcomes of the research undertaken about this issue led to relevant conclusions regarding the validation or invalidation of the research hypothesis.
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