The Legal Regime Applicable to Financial Audit in Army Units

Through the present paper, the authors propose to bring into the readers’ attention the most relevant legal aspects that relate to the organisation and exercise of activity of internal public audit in those entities that have a more special character, by being included in the national defence and security system. Also, we will also be referring to the ways of exercising the aforementioned activity, and to the weaknesses that still characterise the system, as shown by the external public audit reports, published by the Supreme Institute of Audit (The Romanian Court of Auditors, for the last verified exercise at the Ministry of Defence - 2015). The development of our proceedings is based on the legislation applicable in this domain, but also on reports, issued by prestigious institutions, that contain data and information that is both as recent as possible and absolutely credible.