Abstract:

At international level, the exercise of internal auditing function is regulated by International Standards on Internal Audit;[4] In Romania, the exercise of the profession of internal auditor in the public sector is regulated by Law no. 672/2002 on public internal audit, with subsequent modifications and additions. Auditing is one of the most complex and current activities, due to its importance in the life of the organization, from economic, legal and managerial point of view, considering the concerns of the leaders of public institutions, to continuously improve their activity.

The audit was known at the beginning of the 19th century, and economic history delimits several stages of the audit, differentiated according to the social category that ordered the a udit, called authorizing auditors, according to auditors and audit objectives.[3] From its Latin origins (audio, audire: to listen), the audit word has been subject to many vicissitudes and its media coverage has distorted the meaning of this word.[3] Many authors in our country and abroad have defined audit activity as the professional examination of information in order to express a responsible and independent opinion, by reference to a standard quality criterion.