Aserţiuni privind configuraţia şi fazele misiunilor de audit intern

Abstract

Given the intention of joining the European Union, Republic of Moldova will be subject to very frequent external evaluations in order to establish the level and trends of sustainable economic development. Central Public Administration Reform in Moldova aims to implement mechanisms and procedures to create an efficient and effective public administration, able to develop and implement sectorial policies in accordance with the objectives of the government and to provide quality services to citizens. Organization of the internal audit activity includes the following steps: a) strategic and annual planning; b) achieving the mission of internal auditing; c) reporting; d) supervising the implementation of the recommendations. The annual plan is derived from the strategic plan in the form of tasks that are performed in the next 12 months and SWOT analysis provides an efficient technique to assess strengths and weaknesses, opportunities and threats.