Viziuni privind competențele de bază și specifice ale auditorilor și rolul acestora asupra dezvoltării profesionale continue în cadrul entităților din sectorul public

Abstract

The trend of connecting and modernizing the public service in accordance with principles and good practices, increasing the attractiveness and transparency of the public service is essential at any stage of activity within public sector entities. Human capital, the main resources that can contribute to increasing the level of the national economy through personal self-realization, labor productivity, professional knowledge and skills and specific to the audit activity, requires paying special attention to these resources. In this context, the purpose of this scientific approach is to present various views on the basic and specific competencies of the auditor, as well as their role on continuous professional development within public sector entities. To promote the status of the public auditor in the context of the development of basic and specific skills, it must analyze the factors that influence the level of staff satisfaction, to ensure the effective management of motivational risks and the method of identifying financial and non-financial motivation. At the same time, efforts must be focused on perfecting the mechanisms for developing the public auditor's professional skills and transposing them into an effective process of annual and multi-year planning of the audit activity. In order to achieve the proposed objectives regarding the topic addressed, the study was based on various scientific research methods, such as: analysis, synthesis, induction, deduction and comparison. CZU: 657.6:[331.363.4:351.712.2.023]; JEL: M42; DOI: https://doi.org/10.53486/isca2023.26