<abstract xmlns="http://www.w3.org/1999/xhtml"><p> 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.</p></abstract>

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.

The Legal Regime Applicable to Financial Audit in Army Units

International conference KNOWLEDGE-BASED ORGANIZATION

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

{"article-title":"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...

The Legal Regime Applicable to Financial Audit in Army Units

Publié en ligne: 25 juil. 2017

Pages: 29 - 35

DOI: https://doi.org/10.1515/kbo-2017-0083

Mots clés
compartment of audit, risks, norms/standards, damage, legal liability/ compensation

© 2017

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

The Legal Regime Applicable to Financial Audit in Army Units

Publié en ligne: 25 juil. 2017

Pages: 29 - 35

DOI: https://doi.org/10.1515/kbo-2017-0083

Mots cléscompartment of audit, risks, norms/standards, damage, legal liability/ compensation

© 2017

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Mots clés
compartment of audit, risks, norms/standards, damage, legal liability/ compensation