Noi Dimensiuni Ale Auditului Intern Privind Activitatea Financiar-Contabilă În Entităţile Pulbice Locale

MINISTERUL EDUCAIEI NAIONALE
UNIVERSITATEA VALAHIA DIN TRGOVITE

IOSUD - COALA DOCTORALDE TIINE ECONOMICE I
UMANISTE
Domeniul: Contabilitate

REZUMATUL TEZEI DE DOCTORAT
cu titlul:

NOI DIMENSIUNI ALE AUDITULUI
INTERN PRIVIND ACTIVITATEA
FINANCIAR-CONTABIL N
ENTITILE PULBICE LOCALE

CONDUCTOR DE DOCTORAT:
Prof. univ. dr. Victor MUNTEANU

DOCTORAND:
Ion CROITORU

TRGOVITE
2013

UNIVERITATEA VALAHIA TRGOVITE Noi dimensiuni ale auditului intern privind activitatea financiar-contabil n
entitile publice locale

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CUPRINS REZUMAT TEZA DE DOCTORAT

Nr.
crt.
Denumirea Pag.
Motivaia demersului de cercetare tiinific 2
Actualitatea i interesul temei de cercetare tiinific 4
Poziionarea epistemologic a cercetrii 6
Ipotezele cercetrii tiinifice 7
Cadrul metodologic al cercetrii 9

Contribuii personale
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Construcia sintetic a tezei de cercetare 22
Verificarea ipotezelor de cercetare 32
Limitele cercetrii 33
Perspectivele cercetrii 33
Bibliografie selectiv 37


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NOI DIMENSIUNI ALE AUDITULUI INTERN PRIVIND
ACTIVITATEA FINANCIAR-CONTABIL N ENTITILE PULBICE
LOCALE

Cuvinte cheie: activitatea financiar-contabil, audit intern, audit public intern, audit extern,
contabilitate, control intern, economicitate, eficien, eficacitate, entitatea public, fraud,
gestionarea riscurilor, guvernan corporativ, informaii financiar-contabile, managementul
riscurilor, msurarea performanei, metode de audit, obiective, performan, probe de audit,
responsabilitate managerial, risc, standarde profesionale de audit, valenele performanei.

Motivaia demersului de cercetare tiinific

Opiunea pentru aceast tem de cercetare a fost generat, n primul rnd, de
convingerea c, n actualul context economico-financiar, activitatea financiar-contabil
reprezint instrumentul din cadrul entitii publice, cu ajutorul cruia se urmrete economic,
financiar i gestionar patrimoniul entiti publice.
Importana organizrii activitii financiar-contabile n entitile publice crete avnd n
vedere, att faptul c entitatea public gestioneaz fonduri publice pentru care trebuie s ofere o
siguran asupra corectitudinii utilizrii lor, ct i faptul c aceasta furnizeaz informaii utile n
procesul de luare a deciziilor i contribuie la mbuntirea eficacitii i eficienei programelor
i serviciilor realizate de entitatea public. Efortul este cu att mai mare cu ct entitile publice
sunt supuse n permanen schimbrilor rapide, datorit presiunilor politice care se manifest
preponderent n perioadele electorale.
Motivaia demersului de cercetare se regsete ntr-o perioad n care ara noastr, ca
parte a Uniunii Europene, trebuie s se alinieze demersurilor iniiate pe plan european n ceea
ce privete consolidarea reformelor statului n domeniul contabilitii i auditului intern. n
acest context, entitile publice locale trebuie s se alinieze acestor cerine, avnd n vedere c
activitile desfurate sunt monitorizate att de cetean ca i consumator de servicii publice i,
n acelai timp, pltitor de impozite i taxe locale, ct i de diferite pri interesate care doresc
ca informaiile primite s fie conforme cu normele i reglementrile n vigoare.

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n acest context, auditul intern are un rol esenial n funcionrii mecanismelor
referitoare gestionarea riscurilor, controlului intern i a proceselor de guvernan i n
furnizarea ctre conducere a unei asigurri cu privire la starea de funcionare a acestora. Un rol
aparte revine auditului intern i n prevenirea i limitarea erorilor i a fraudei.
Motivaia temei de cercetare se regsete i n faptul c, fondul dominant al activitii
entitilor publice locale l reprezint efectele crizei financiare i economice, nceput n anul
2008 i care a cauzat reducerea sever a lichiditilor la nivel mondial. Astfel, la nivelul
entitilor publice locale efectele sau repercutat prin limitarea resurselor publice n comparaie
cu cheltuielile necesar a fi efectuate, ceea ce a avut efecte negative n implementarea strategiilor
i asigurarea gestiunii financiare.
n acest context, preocuparea principal a guvernanei corporative const n gsirea de
soluii n vederea reducerii cheltuielilor, dar n acelai timp i de a crete eficiena i eficacitatea
utilizrii resurselor disponibile. Efortul este cu att mai mare cu ct entitile publice sunt supuse
n permanen schimbrilor rapide, datorit presiunilor politice care se manifest preponderent n
perioadele electorale.
Cercetarea n domeniu, ntreprins pn n prezent, legat de performana entitii, de
capacitatea managementului i a personalului implicat n realizarea obiectivelor stabilite, n
condiii de eficien i eficacitate, a pus n eviden o multitudine de disfuncii, cum ar fi: (a)
importan redus acordat domeniului organizaional; (b) percepie i interes sczut fa de
stabilirea obiectivelor, strategiilor, programelor si sarcinilor; (c) lipsa de preocupare cu
privire la definirea i stabilirea indicatorilor de performan cu ajutorul crora s fie msurat
performana entitilor publice locale i (d) lipsa msurilor i fundamentrilor bazate pe
eficien i eficacitate cu privire la creterea gradului de colectare a veniturilor i realizare a
cheltuielilor.
Amploarea, complexitatea i volumul operaiunilor i tranzaciilor, efectuate de
entitile publice locale, ca i dezvoltarea continu a mediului economic, a nevoilor i
necesitilor comunitii n cadrul creia entitatea acioneaz, i desfoar activitile i
furnizeaz serviciile publice, au determinat, n mod hotrtor evoluia auditului public intern.
Auditul public intern, dei are un rol principal n urmrirea asigurrii eficienei i
eficacitii realizrii obiectivelor entitilor publice, urmrile crizei financiare i-a pus
amprenta i asupra acestei funcii, care trebuie s-i reorienteze direciile de aciune spre
exploatarea oportunitilor oferite de guvernana corporatist, optimizarea procesului de
evaluare a riscurilor, creterea valorii adugate, mbuntirea competenelor existente,
orientarea ctre riscurile critice i alinierea obiectivelor auditului la nevoile conducerii

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entitii publice.
Tema de cercetare aleas are o dubl justificat, pe de o parte conducerea entitilor
publice locale se confrunt cu probleme variate i complexe n furnizarea serviciilor publice,
n condiiile n care resursele publice sunt din ce n ce mai limitate, ceea ce impune utilizarea
lor cu eficien i eficacitate, iar pe de alt parte la nivelul sistemului financiar-contabil
riscurile sunt n cea mai mare parte necontrolate, lsnd loc erorilor i fraudei.
n actualul context instituional activitatea financiar-contabil reprezint instrumentul cu
ajutorul cruia conducerea entitii publice urmrete economic, financiar i gestionar structura
i evoluia patrimonial. Organizarea activitii financiar-contabile n entitile publice crete ca
importan avnd n vedere, pe de-o parte, faptul c, aceasta gestioneaz fonduri publice pentru
care trebuie s garanteze cu privire la eficiena i eficacitatea utilizrii lor, iar pe de alt parte,
faptul c, aceasta furnizeaz informaii utile n procesul de luare a deciziilor
Privit ca funcie n cadrul entitilor publice locale, auditul public intern nu este o
activitate managerial, ci o activitate care se desfoar pe lng manager cu scopul de a-l ajuta
i asista n actul managerial. aceasta reprezint un canal echilibrat i eficient de informaii
suplimentar, independent i obiectiv, cu ajutorul cruia entitatea se asigur de existena i
funcionarea sistemului de control intern.

Actualitatea i interesul temei de cercetare tiinific

Cultura managerial, n ceea ce privete locul i rolul auditului intern i impactul acestei
funcii asupra performanei actului de conducere, este deficitar la nivelul multor entiti
publice locale. Aceasta este determinat de o serie de factori care afecteaz relaia audit
management, cum sunt deficienele de comunicare, incoerene legislative, adaptare greoaie a
auditului public intern la stadiul dezvoltrii economiei sau insuficienta dezbatere academic pe
tema auditului intern.
Privit ca funcie n cadrul entitilor publice locale, auditul public intern nu este o
funcie managerial, ci o activitate care se desfoar pe lng manager cu scopul de a-l ajuta i
asista n actul managerial.
n contextul instituional public actual, recunoaterea funciei de audit intern este legat
de calitatea proceselor de guvernan corporativ, managementul riscurilor, etic, dezvoltare
strategic i garantarea realizrii obiectivelor. Noile abordri, care au determinat aprobarea
Legii Sarbanes-Oxley n SUA, au determinat schimbri importante n profesia de auditor intern,

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care au avut ca efect redobndirea credibilitii profesiei i creterea contribuiei acestei funcii
la crearea de valoare activitilor organizaiilor.
Cunoaterea pn n prezent a domeniului pune n eviden faptul c auditul public
intern se afl ntr-un proces continuu de consolidare, axat pe evaluarea conformitii
operaiunilor i a integritii patrimoniului i este slab organizat la nivelul entitilor publice
locale. Astfel, funcia de audit intern nu este implementat n mai mult de jumtate dintre
entitile publice locale, ceea ce presupune c activitile desfurate n cadrul acestora nu sunt
supuse evalurilor referitoare la constituirea i utilizarea fondurilor publice.
Fa de cele prezentate, considerm c rolul i aria de aplicare a activitii de audit
intern, la nivelul entitilor publice locale, s fie adus n discuie i analizat n contextul
general al schimbrilor organizatorice i structurale ce au avut loc n cadrul acestor entiti n
ultimi ani, determinate de nevoia de a reduce nivelul cheltuielilor i de concentrare a ateniei pe
utilizarea n condiii de eficien i eficacitatea a resurselor publice.
Robusteea, n organizarea i dimensionarea activitii de audit public intern, precum i
n rezultatele activitii desfurate, furnizate prin constatrile i concluziile prezentate, este
esenial pentru creterea ncrederii conducerii n aceast funcie i pentru utilizarea sa ca un
instrument care s-l ajute n mbuntirea activitilor i n creterea performanei pe ansamblul
entitii.
Accentul, n cercetarea efectuat, a fost pus pe rolul cheie, pe care auditul intern l are n
evaluarea activitii financiar-contabile desfurat n cadrul entitilor publice locale i pe
asigurarea furnizat. n acest context, sunt luate n considerare i limitrile auditului public
intern n controlul riscurilor i n prevenirea erorilor i a fraudei specifice domeniului de
cercetare.
Oportunitatea demersului este dat de evidenierea unor aspecte insuficient dezvoltate
n literatura de specialitate n cadrul domeniului auditului public intern i faptul c abordrile
teoretice i practice propuse, fundamentate i analizate n cadrul cercetrii vor fi utile
practicienilor n domeniu. Totui, datorit barierelor existente i a lipsei de cunoatere n
abordarea activitilor, auditul intern nu a reuit s aib un impact semnificativ asupra
consolidrii sistemelor de management i control intern ale entitii publice locale. Acest lucru
se impunea cu att mai mult cu ct, n contextul instituional actual, recunoaterea funciei de
audit intern este legat de calitatea proceselor de guvernan corporativ, managementul
riscurilor, etic, dezvoltare strategic i garantarea realizrii obiectivelor.
Practica auditului intern este de a verifica i evalua corectitudinea, realitatea,
eficacitatea i relevana informaiilor furnizate de activitatea financiar-contabil i de a

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ntreprinde msuri pentru corectarea disfuncionalitilor constatate. Astfel, n timp ce
activitatea financiar-contabil asigur informaiile necesare conducerii, referitoare la execuia
bugetelor de venituri i cheltuieli, gestiunea patrimoniul public i privat al statului aflat n
administrare, costul programelor aprobate i fidelitatea situaiilor financiare, auditul public
intern compar rezultatele cu obiectivele, depisteaz cauzele care determin abaterile de la
reguli i ia msurile ce se impun pentru corectarea sau prevenirea acestora.
Prin msurile pe care de dispun, responsabili cu guvernana corporativ trebuie s se
asigure c activitile de care sunt responsabili se afl sub control, patrimoniul entitii nu a
suferit prejudicii, iar operaiunile, tranzaciile i rezultatele sunt corect reflectate n documentele
de eviden primar, contabil i de raportare financiar. Aceast asigurare este dat de auditul
intern, care, pe baza evalurii eficacitii proceselor de managementul riscurilor, a
funcionalitii controlului intern i a proceselor de administrare, aplicnd tehnici i instrumente
de audit specifice, furnizeaz o opinie rezonabil cu privire la calitatea, realitatea i fidelitatea
informaiilor prezentate n documentele de eviden primar, financiar-contabil i de raportare
financiar.

Poziionarea epistemologic a cercetrii

Poziionarea epistemologic a cercetrii a vizat stabilirea problematicii, a ipotezei
centrale i a corpului ipotezei, a metodelor de cercetare i a metodelor de validare a ipotezelor
de cercetare stabilite apriori. n acest context am formulat urmtorul obiectiv principal al
cercetrii: ,,Cercetarea conceptual i empiric privind mbuntirea cadrului organizatoric
i funcional de realizare a misiunilor de audit public intern cu privire la activitatea
financiar-contabil, desfurat la nivelul entitilor publice locale, n concordan cu
exigenele internaionale i europene. Obiectivul central a fost structurat n obiective implicite,
dup cum urmeaz :
1. Prezentarea n dinamic a evoluiei, cadrului conceptual i de referin al auditului
public intern n ara noastr i perspectivele mbuntirii funciei n condiiile exigenelor
internaionale i naionale;
2. Cercetarea teoretic i practic privind starea actual a auditului public intern la
nivelul administraiei publice locale, contientizarea rolului funciei i cunoaterea i
aplicarea cadrului metodologic i procedural n domeniu;
3. Cercetarea teoretic i practic a gradului de implicare al auditului public intern n
evaluarea activitii financiar-contabile;

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4. Dezvoltarea i aprofundarea, pe de-o parte, a aspectelor privind managementul
riscurilor i prevenirea i detectarea fraudei legate de activitatea financiar-contabil, iar pe
de alt parte, a impactului auditului public intern n prevenirea i limitarea acestor
fenomene;
5. Investigarea empiric a problematicii implementrii Standardelor internaionale de
audit intern n asigurarea funcionalitii activitii de audit public intern i realizarea
misiunilor de audit privind activitatea financiar-contabil.
n vederea atingerii obiectivelor cercetarea tiinific a fost structurat n mai multe etape,
reflectate n cadrul a opt capitole distincte: capitolul 3 a vizat atingerea primului obiectiv,
capitolul 2 i capitolul 4 au contribuit la ndeplinirea celui de-al doilea obiectiv, capitolul 5 a
urmrit atingerea obiectivului al treilea, capitolul 6 i capitolul 7 a asigurat atingerea
obiectivului al patrulea, iar capitolul 8 a condus la realizarea ultimului obiectiv.

Ipotezele cercetrii tiinifice

Lund n considerare limitrile n implementarea funciei de audit intern n administraia
public local, precum i faptul c aceast funcie nu are o contribuie suficient la dezvoltarea
sistemelor de management financiar i control, cercetarea a lansat spre validare urmtoarea
ipotez general: Cadrul organizatoric i funcional al auditului public intern n cadrul
entitilor publice locale asigur creterea calitii activitii i rspunde exigenelor
managementului i cerinelor naionale, europene i internaionale?
Pornind de la ipoteza general, demersul tiinific a cutat s gseasc rspuns la
urmtoarele subipoteze:
Sip. 1 Fundamentele conceptuale, principiile, regulile i cadrul procedural ale
auditului public intern sunt conforme cu standardele profesionale de audit intern?
Sip. 2 Rolul, importana i necesitatea auditului public intern sunt nelese de
conducerea entitii publice locale, iar cadrul de referin al auditului public intern este
cunoscut i aplicat de auditorii interni?
Sip. 3 Auditul public intern contribuie la mbuntirea i diseminarea performanelor
financiar-contabile la nivelul entitilor publice local?
Sip. 4 Evaluarea riscurilor realizat de conducerea entitii publice locale i cea
efectuat de auditul intern se completeaz reciproc, contribuie la o mai bun gestionare a
riscurilor i la prevenirea i detectarea fraudei?
Pentru atingerea ipotezelor stabilite s-a procedat la culegerea, prelucrarea i analiza de

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date complexe, aparinnd unui spectru larg de domenii cum sunt: managementul entitilor
publice, audit public intern, audit intern, financiar, contabil, control intern, guvernan
corporativ, managementul riscurilor.
n cuprinsul tezei, fiecare ipoteza de cercetare a fost analizat i poziionat pentru
validare sau invalidare att ntr-un cmp de cercetare teoretic, de tip fundamental, ct i ntr-un
cmp de cercetare empiric, de tip aplicativ. Considerm c, rezultatele cercetrii noastre
fundamentale aduc contribuii la creterea gradului de cunoatere n domeniul auditului intern
realizeaz o bun explicarea a conceptelor, metodelor i procedurilor utilizate de auditul intern
i a impactului acestei funcii asupra activitii financiar-contabile.
Cercetarea fundamental a fost completat cu cercetri de tip empiric realizate n cadrul
fiecrui capitol. Prin cercetare efectuat s-a dorit s se prezinte auditul public intern, att din
punct de vedere teoretic - reglementri, legi, norme, metodologii, proceduri, analize, studii s.a.,
ct i practic - cu elemente ce caracterizeaz procesul de organizare i funcionare, de evaluare
a riscurilor i prevenire a fraudei n cadrul activitii financiar-contabile. De asemenea, s-a
urmrit a se realiza o viziune n timp i spaiu, n vederea obinerii unei previziuni realiste
despre starea auditului public intern la nivelul administraiei publice locale i care sunt direciile
de mbuntire.
Prin analiz cercetrile empirice realizate i analiza conceptelor, principiilor, regulilor i
normelor auditului public intern, cu Standardele profesionale de audit intern i practica
european, s-a urmrit a se aduce o contribuie la creterea gradului de funcionare i la
mbuntirea activitii de audit public intern la nivelul entitilor publice locale i un aport la
cercetarea existent n domeniu.

Cadrul metodologic al cercetrii

Pornind de la specificul i trsturile domeniului de cercetare ales, am ncadrat demersul
tiinific n categoria cercetrilor calitative, mbinnd n acelai timp elemente cantitative.
Prima parte a cercetrii s-a bazat pe cercetarea fundamental, care a rezidat ntr-o
revizuire a literaturii de specialitate referitoare la administraia public local i a specificului
activitii financiar-contabile desfurate la nivelul entitilor publice locale, precum i a
evoluiei i impactului auditului intern n sectorul public i n special la nivelul unitilor
administrativ-teritoriale.
Pentru validarea ipotezelor studiul a apelat la aplicare urmtoarelor metode de
cercetare:

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Observarea i analiza documentelor, pentru evidenierea aspectelor semnificative sau a
neconcordanelor, rezultate din luarea n calcul celor mai importante opinii i abordri din
literatura de specialitate i din diverse articole i studii, publicate la nivel naional i
internaional.
Metoda de analiz a documentelor, s-a utilizat pentru parcurgerea rapoartelor emise de
diferite organisme specializate n domeniu, a materialelor publicate n diferite baze de date
interne i internaionale i pentru a urmri evoluia domeniului cercetat dinspre trecut spre
viitor.
Documentarea i comparaia, a fost utilizat pentru studierea conceptelor, abordarea
teoriilor i cercetrilor tiinifice existente, a reglementrilor naionale i practicii internaionale
din domeniul auditului intern, cu scopul de a lmurii unele aspecte privind evoluia auditului
public intern, evidenia trsturile specifice comune dintre auditul public intern i auditul intern,
dintre auditul public intern i controlul intern/managerial i a relaiei auditului intern cu
guvernana corporativ.
Analiza diagnostic a fost utilizat n vederea cunoaterii stadiului actual al dezvoltrii i
implementrii activitilor n cadrul domeniului care a fcut obiectul cercetrii, identificrii
neajunsurilor i problemelor existente i fundamentrii unor soluii pentru creterea calitii i
mbuntirea proceselor.
Procedurile utilizate au vizat proceduri analitice (previzionri, comparaii, analize) i
proceduri complementare (observarea, documentarea, revizuirea). n realizarea cercetrii am
mai folosit i o serie de alte tehnici de verificare, cum ar fi: examinarea pentru detectarea
problemelor, confirmarea informaiilor din surse independente, garantarea realitii operaiilor,
urmrirea modului de elaborare a documentelor i punerea de acord n cazul a dou categorii
diferite de informaii.
Partea a doua a cercetrii, s-a bazat pe cercetarea empiric, respectiv o analiz
documentar i practic a complementaritii dintre auditul intern i auditul public intern, a
stadiului implementrii activitii de audit intern la nivelul administraiei publice locale, a
organizrii i funcionrii activitii de audit public intern, precum i o cercetare empiric pe
baz de chestionar. Aceast parte este caracterizat de combinaia metodelor de cercetare
deductiv-inductiv (metoda de interpretare a datelor: comparativ i interpretativ), respectiv
preponderent inductiv (metode de culegere a datelor, de prelucrare a informaiilor i de
interpretare a datelor).
Tehnicile de cercetare, subsumate acestor metode de cercetare deductive i inductive, au
inclus procedurile analitice utilizate pentru a determina relaiile dintre date i a le testa

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veridicitatea (observare, examinare fizic, investigare, confirmare, recalculare, revizuire) iar ca
instrumente de cercetare - chestionarul, care face referire la problemele din domeniu, n
vederea investigrii i cunoaterii stadiului n domeniul cercetat.
Investigarea mediului empiric s-a realizat i prin dezbateri, consultri cu conductori
(primari) din cadrul entitilor publice locale, personalul care activeaz n domeniul financiar i
cu auditori interni din cadrul acestor entiti publice, precum i prin construirea unui chestionar
Cercetrile cantitative dezvoltate n cadrul tezei, se refer la realizarea a ase studii
empirice care vizeaz validarea sau invalidarea ipotezelor de cercetare prestabilite, astfel:
Primul studiu de caz are ca obiectiv analiza comparativ dintre auditul intern i auditul
public intern. Aceast a constat n analiza, prin comparaie, a conceptelor definite celor dou
funcii, a obiectivelor urmrite i rezultatelor pe care le furnizeaz conducerii. Concluziile
obinute au pus n eviden c cele dou funcii se identific procedural i metodologic,
diferenierea fiind dat de modul n care sunt reglementate.
Al doilea studiu are ca obiectiv analiza stadiului implementrii i dezvoltrii auditului
public intern la nivelul entitilor publice locale. Cercetarea a fost una documentar i a urmrit
s identifice nivelul la care auditul public intern este contientizat la nivelul conducerii
entitilor publice locale i gradul n care acesta a asigurat funcionalitatea funciei. De
asemenea, s-a urmrit identificarea nivelului cunotinelor i a specializrii auditorilor interni
din cadrul entitilor publice locale i reflectarea acestora n calitatea rezultatelor activitii de
audit intern i a nivelului de asigurare furnizat conducerii entitii.
Al treilea studiu are ca obiectiv aplicare metodei brainstorming n cadrul misiunilor de
audit intern referitoare la activitatea financiar-contabil. Accentul fiind pus pe definirea etapelor
specifice aplicrii metodei i a modului n care acestea trebuie realizate n vederea aplicrii
metodei.
Al patrulea studiu are ca obiectiv prezentarea procesului de gestionarea riscurilor la
nivelul activitii financiar-contabile, a factorilor i responsabililor implicai n proces i modul
n care fiecare dintre acetia acioneaz n vederea implementrii procesului. Studiul prezint
activitile ce sunt necesar a fi derulate la nivelul unei structurii funcionale, respectiv stabilirea
obiectivelor i activitilor, identificarea riscurilor, evaluarea acestora, aplicarea msurilor de
control intern n cazul riscurilor controlate insuficient, monitorizarea riscurilor i elaborarea
Registrului riscurilor.
Cel de-al cincilea studiu se refer la evaluarea riscurilor de ctre auditul intern n
vederea selectrii obiectivelor i activitilor auditabile, n cazul unei misiuni de audit intern cu
privire la activitatea financiar-contabil. Cercetarea concentreaz atenia pe evaluarea riscurilor

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n funcie de probabilitate i impact i stabilirea activitilor n auditare n funcie de nivelul
riscului i aprecierea controlului intern. Aplicarea regulilor descrise n cadrul studiului
contribuie la eliminarea arbitrariului, care exist n prezent n evaluarea riscurilor de ctre
auditorii interni n stabilirea obiectelor auditabile.
Al aselea studiu se refer la analiza comparativ dintre contabilitatea creativ i
fraud, urmrindu-se dac exist legtur sau interdependene ntre cele dou funcii.
Cel de-al aptelea studiu reprezint o cercetare empiric pe baz de chestionar, unde am
urmrit, pe de o parte, modul n care auditul intern este contientizat la nivelul conducerii
entitilor publice locale i cum este perceput funcia de audit intern la nivelul entitii, iar pe
de alt parte, modul n care auditul intern se implic n evaluarea activitii financiar-contabile
i contribuie la limitarea riscurilor n acest domeniu, precum i n detectarea i prevenirea
fraudei legat de activitatea financiar-contabile desfurat. Aceast cercetare empiric ne-a
oferit oportunitatea de a verifica ipotezele de cercetare.
Suportul teoretic i tiinific care a stat la baza realizrii cercetrii a fost format din
ansamblul de concepte, principii, strategii, reglementri, proceduri i tehnici, modele
economice, cercetri aplicative, ghiduri practice, rapoarte de activitate, publicate n literatura de
specialitate sau pe site-urile diferitelor instituii sau organizaii profesionale, att din plan
naional, ct i internaional.
n acest sens, am mbinat de-a lungul lucrrii metoda de cercetare transversal cu cea
longitudinal. Cercetarea transversal a fost utilizat att la nivel teoretic, ct i la nivel
empiric. Metoda de cercetare longitudinal a avut n vedere analiza evoluiei n timp pentru
aspecte specifice fiecrui studiu empiric: cunoaterea tiinific n domeniu, prin studierea
articolelor publicate, a reglementarilor la nivel naional i european. Pentru realizarea
obiectivelor propuse am apelat, n lucrarea de fa, la o serie de surse bibliografice constituite
din articole publicate n jurnale internaionale i naionale, cri de specialitate relevante pentru
domeniul de referin al cercetrii, reglementri n domeniu, precum i analize i studii realizate
de diverse organisme profesionale din domeniu.
Suportul procedural al analizelor comparative i studiilor de caz n reprezint legislaia
n domeniu, standardele internaionale de audit intern, regulamentele i practica european n
domeniul auditului intern, lucrri i studii de caz privind tema de cercetare, publicat de firme
de audit intern recunoscute n plan internaional,precum i aplicarea tehnicii chestionarului.


12

Contribuii personale
Pn n prezent nu au fost impuse cerine de ordin calitativ pentru ncadrarea n funcia
de auditor public intern, iar procedurile existente nu au asigurat un sistem unitar de pregtire
profesional al auditorilor interni din sectorul public. Consecina fiind, gradul sczut de
implementare a funciei de audit intern n administraia public, n special n cadrul unitilor
administrativ-teritoriale organizate la nivel de comun, n condiiile n care cadrul legal oblig
organizarea funciei la nivelul tuturor entitilor publice. n acelai timp, n cadrul a circa
jumtate dintre entitile publice locale, activitatea de audit intern nu este asigurat
funcional, compartimentul de audit intern fiind dimensionat la un singur post.
Pentru consolidarea funciei, perspectiva auditului intern const n extinderea rolului
actual i mbuntirea mediului de lucru, concomitent cu asigurarea unui nivel de performan
adecvat. Auditul intern pentru a reflecta cele mai bune practici n domeniu, are
responsabilitatea de a-i perfeciona practicile actuale, de a rspunde nevoilor conducerii
entitii, de a nelege evenimentele i situaiile generatoare de riscuri i modalitile de
gestionare i limitare a acestora.
n condiiile actuale, caracterizate prin limitarea resurselor bugetare i creterea i
diversificarea nevoilor cetenilor, entitile publice sunt nevoite s adopte elementele
guvernanei corporative n practic. n acest context, auditul intern, care este o component
intrinsec a guvernanei corporative are scopul de a ajuta conducerea n realizarea
obiectivelor i de a interveni n susinerea proceselor de guvernan corporativ.
n prezent, la nivelul entitilor publice exist o lips de claritate n privina definirii
obiectivelor, n stabilirea rezultatelor ateptate, precum i n asocierea riscurilor semnificative
obiectivelor entitii. Practica n entitile publice locale, referitoare la managementul riscurilor,
este de a identifica activitile desfurate, de a le descompune n operaii elementare i
identifica pentru fiecare operaie elementar riscul aferent. Multitudinea riscurilor identificate,
la nivel de operaiune i evaluarea lor la acest nivel, face imposibil asigurarea unei corelri
ntre riscuri i obiectivele entitii, de aici i imposibilitatea garantrii realizrii obiectivelor.
Rezultatele procesului de evaluare a riscurilor sunt prezentate conducerii entitii de
ctre auditul intern, ns nu ntotdeauna acesta furnizeaz informaii relevante privind riscurile
la nivel strategic sau la nivel de obiective, astfel nct s fie utile managementului. n multe
situaii procesul de evaluarea riscurilor este unul superficial i nu reflect situaia concret
existent la nivelul entitii, sau riscurile identificate sunt la nivel operaional i nu intereseaz
conducerea entitii, fiind n responsabilitatea managementului structurilor funcionale.

13
n acest sens, optimizarea procesului de evaluare a riscurilor implic concentrarea
auditului intern pe identificarea i evaluarea riscurilor strategice i a celor riscuri asociate
obiectivelor entitii.
Prin implementarea unui sistem integrat de managementul riscurilor se poate asigura:
(a) dezvoltarea strategiei, stabilirea obiectivelor i a mecanismelor de gestionare a riscurilor
n funciei de apetitul la risc. Strategia de dezvoltare a entitii publice trebuie elaborat lund
n considerare riscurile cu care entitatea se confrunt i gradul n care acestea sunt gestionate.
Obiectivele trebuie stabilite n funcie de direciile de dezvoltare i nivelul de performan dorit
a se obine; (b) elaborarea planurilor de activitate i alocarea resurselor n funcie de nivelul
de rspuns la risc. Nivelul de risc este stabilit n urma analizelor diagnostic efectuate cu privire
la gradul pn la care riscul poate fi acceptat i a culturi organizaionale referitoare la
acceptarea, tratarea, evitarea sau transferarea riscurilor; (c) identificarea riscurilor ce pot
amenina realizarea obiectivelor, controlul acestora i emiterea deciziilor n condiii de
eficien i eficacitate. Aplicarea acestui mecanism n identificarea i evaluarea riscurilor
contribuie la o bun administrare a riscurilor; (d) administrarea riscurilor care afecteaz
realizarea obiectivelor. Managementul integrat al riscurilor, urmrete riscurile asociate
obiectivelor i nu riscurile asociate operaiilor. Prin aceasta se asigur posibilitatea ca prin
implementarea unei singure msuri de control s fie gestionate mai multe riscuri, ct i
posibilitatea ca deciziile luate s fie fundamentate i s aib n vedere expunerile la risc; (e)
identificarea oportunitilor i valorificarea acestora cu avantaje n interesul entitii publice
i (f) utilizarea adecvat a resurselor. Cunoaterea riscurilor asociate obiectivelor, permite
conducerii s-i orienteze deciziile ctre activitile cu riscuri reduse asigurnd astfel o bun
utilizare a resurselor disponibile.
In opinia noastr, la nivelul entitilor publice locale nu exist, nc, dezvoltat o cultur
favorabil riscului. Procesele referitoare la identificarea, evaluarea, tratarea i monitorizarea
riscurilor sunt formale sau nu sunt realizate, urmare lipsei practicii i a necunoaterii
metodologiilor de aplicat. Pentru a asigura un proces eficient de gestionare a riscurilor i
meninere a lor n limite acceptabile, conducerea unitii administrativ-teritoriale trebuie s
asigure o cultur organizaional favorabil managementului riscului, un set de proceduri
adecvate privind gestionarea riscurilor, o comisie de gestionare a riscurilor, cu rolul de a
analiza i evalua riscurile raportate i de a stabili msurile de control adecvate pentru
minimizarea riscurilor, precum i responsabili cu riscurile la nivelul fiecrei structuri
funcionale.

14
n aceste condiii, am considerat c evaluarea riscurilor, de ctre auditul intern, trebuie
s aib la baz componentele bidimensionale: probabilitatea de apariie i impactul riscului.
Aprecierea probabilitii, care este un element calitativ, se realizeaz prin evaluarea posibilitii
de apariie a riscurilor i luarea n considerare a factorilor de inciden calitativi specifici
contextului de realizare a obiectivelor. Aprecierea impactului, care este un element cantitativ,
se realizeaz prin evaluarea efectelor riscului, n cazul n care acesta s-ar materializa, prin
luarea n considerare a factorilor cantitativi specifici naturii financiare de realizare a
obiectivelor.
n acest sens, metodologia de evaluare a riscurilor propus n cadrul cercetrii practice,
potrivit creia selectarea activitilor/aciunilor n auditare se face baza raportului dintre nivelul
riscurilor stabilit n prin evaluarea impactului i a probabilitii i evaluarea controlului intern,
va permite auditului intern s obin rezultate de nivel calitativ ridicat, comensurate printr-un
plus de valoare msurabil.
Referitor la activitatea financiar-contabile, auditul intern trebuie s aduc un plus de valoare
activitii financiar-contabile, care trebuie s reias din nivelul de asigurare pe care l
furnizeaz. n opinia noastr, sistemul financiar-contabil nu trebuie considerat ca fiind constituit
doar din activitile desfurate n cadrul compartimentului financiar-contabil, ci, apreciat, prin
prisma tuturor activitilor desfurate n cadrul entitii care au implicaii financiare. n acest
context, considerm c, prin prisma nevoilor tot mai ridicate i diversificate ale contribuabililor
cu privire la furnizarea serviciilor publice i a deciziilor ce trebuie luate pe baza informaiilor
financiare, n vederea satisfacerii acestor nevoi, auditul intern are un triplu rol cu privire la
evaluarea activitii financiar-contabile, astfel: (a) examineaz tranzaciile sub aspectul
respectrii reglementrilor, regulilor i procedurilor specifice; (b) evalueaz n profunzime
modul de gestionare a riscurilor, controlul intern i procesele de administrare cu scopul de a
stabili dac acestea funcioneaz economic, eficace i eficient i de a identifica disfunciile
existente i formula recomandri pentru corectarea acestora i (c) examineaz performana
obinut, respectiv dac criteriile stabilite pentru implementarea obiectivelor entitii sunt
corecte pentru evaluarea rezultatelor i apreciaz dac rezultatele sunt conforme cu
obiectivele.
Referitor la eroare i fraud, auditul intern are responsabilitatea de identifica, prin aplicarea
metodelor i instrumentelor specifice, intenia conducerii sau a unei persoane din cadrul entitii
de a comite fraud, investiga aria n care aceasta a fost realizat i cauzele care au generat-o. n
aceste condiii, implicarea auditului intern n prevenirea i detectarea fraudei trebuie s ia n

15
considerare investigarea tuturor elementelor i circumstanelor care in de presiunea, ncurajarea
sau percepia de a comite fraud. n practic, auditorii interni, nu cunosc nivelul pn la care
se pot implica i cum se pot implica n identificarea i cercetarea fraudei, lund n considerare
lipsa precizrilor metodologice i procedurale n domeniu.
n opinia noastr, aciunile auditului intern n prevenirea i identificarea erorii i a
fraudei n activitatea financiar-contabil pot fi rezumate astfel:
a) n procesul de evaluare a activitii financiar-contabile auditorii interni au n
vedere riscul legat de denaturrile semnificative cu privire la tranzaciile i operaiile financiare
sau economice efectuate, aprute sau ce pot apare, ca rezultat al fraudei.
b) n procesul de planificare a activitii financiar-contabile, auditorii interni au n
vedere riscul asociat posibilitii de eroare sau de fraud i solicit informaii conducerii cu
privire la frauda sau eroarea descoperit sau de care are cunotin.
c) pentru descoperirea fraudei auditul intern evalueaz procedurile i operaiile
specifice activitii financiar-contabile i urmrete dac acestea conin denaturri cauzate prin
fraud.
d) existena limitrilor auditului intern n descoperirea fraudei, datorit faptului c
intervenia acestuia este realizat periodic, de regul o dat la trei ani, iar testrile sunt realizate
pe baz de eantion.
e) n cazurile n care, n urma rezultatelor obinute din evaluarea riscului sunt
identificate elemente ale existenei unei fraude, auditul intern ia n considerare existena unor
tranzacii sau operaiuni eronate sau a unor situaii financiare denaturate.
f) Denaturrile legate de activitatea financiar-contabile descoperite se comunic
operativ conducerii entitii publice, dac se suspecteaz intenia de svrire a acestor prin
fraud.
Lund n considerare faptul c, auditorii interni nu pot fi considerai responsabili pentru
prevenirea fraudelor i a erorilor, ei au totui rspunderea pentru planificarea i efectuarea
misiunilor de audit intern cu privire la activitatea financiar-contabil astfel nct s obin o
asigurare rezonabil c operaiunile i tranzaciile, situaiile contabile i financiare efectuate nu
conin erori sau fraude.
Din analiza rezultatele studiului realizat s-au desprins urmtoarele concluzii:
Colaborarea dintre responsabilii cu guvernana corporativ i auditorii interni este una
de nivel mediu, n sensul c, n cadrul unor entitii colaborarea este una funcional, n timp ce
n altele relaia cu managementul trebuie mbuntit.

16
Lipsa de interes a conductorilor entitilor publice cu privire la solicitarea de
informaii i date concrete, de la auditorii interni, privind problemele cu care se confrunt i
posibilitatea eliminrii acestora.
nelegerea funciei de audit intern de ctre managementul entitilor publice locale s-a
realizat cu greutate, consecina fiind un grad sczut de organizare a activitii de audit intern la
nivelul administraiei publice locale.
Asigurarea funciei de audit intern n administraia public local este realizat prin
modaliti diferite, respectiv prin constituirea de compartimente proprii de audit intern, prin
sistemul de cooperare i pe baz de contracte de prestri servicii. Aceast ultim modalitate nu
mai este reglementat.
n majoritatea entitilor publice locale, n special cele organizate la nivel de comun,
compartimentul de audit intern a fost dimensionat la un singur post, consecina fiind
neasigurarea unor funcii ale auditului intern cum ar planificarea, supervizarea, asigurarea
calitii, sau funciile specifice managementului. Managementul, n aceste situaii, a urmrit
doar s rspund cerinei stabilite de lege de a avea asigurat funcia de audit intern, fr a lua
n considerare i asigurarea funcionalitii i utilitii funciei.
Dei, auditorii interni sunt contieni c trebuie s neleag i s cunoasc bine
activitile entitii, s evalueze suficient probele de audit i s stabileasc clar i cert
constatrile i s le prezinte prin rapoartele de audit intern, nu n toate situaiile sunt ndeplinite
aceste cerine.
Managementul entitilor publice locale nu folosete n toate cazurile funcia de audit
intern ca un instrument n creterea eficienei i eficacitii activitilor. La acest aspect
contribuie i auditorii interni prin slaba contientizare a funciei i a activitii desfurate.
Auditul intern nu acord suficient importan activitii financiar-contabile n vederea
cuprinderii n auditare. Astfel, doar o parte dintre auditorii interni consider aceast activitate
cu riscuri ridicate i o cuprinde cu prioritate n auditare. Aceasta ridic o serie de ntrebri cu
privire la modul n care se realizeaz evaluarea riscurilor.
Cu toate c n majoritatea cazurilor exist proceduri privind auditarea activitii
financiar-contabile, se colecteaz informaii i probe suficiente de audit care s susin
constatrile formulate i sunt elaborate rapoarte de audit, exist situaii n care stabilirea
obiectivelor de audit nu se face dect n mic parte pe baza rezultatului analizei riscurilor.
Obiectivele misiunilor de audit intern cu privire la activitatea financiar-contabil, n
general, sunt axate pe analiza modului de utilizare a fondurilor publice, elaborarea

17
documentelor contabile i de raportare financiar i asigurarea integritii patrimoniului i mult
mai puin pe modul de constituire i execuie a bugetelor de venituri i cheltuieli i modul de
realizare a veniturilor.
n cadrul testrilor efectuate se urmrete analiza conformitii i respectarea
politicilor contabile i foarte puin analiza performanei i fiabilitatea informaiei contabile.
Rapoartele de audit intern furnizeaz informaii cu privire la transparena activitii
financiar-cotabile, managementul riscurilor i controlul intern, dar nu contribuie la creterea
ncrederii utilizatorilor n credibilitatea informaiilor furnizate de entitatea public.
n cadrul testrilor efectuate cu privire la auditarea activitii financiar-contabil nu n
toate cazurile activitile i operaiile nu sunt supuse evalurii de la iniierea i pn la
finalizarea lor.
Sistemul de control intern/managerial instituit de conducerea entitii previne,
detecteaz i corecteaz doar parial erorile i denaturrile legate de constituirea i utilizarea
fondurilor, asigurarea integritii patrimoniale i prezentarea unor situaii financiare reale.
Sistemul de control intern/managerial, este constituit n majoritatea cazurilor pe
elementele modelului COSO adoptat n practica romneasc, respectiv mediul de control,
performana i managementul riscurilor, informarea i comunicarea, activiti de control i
evaluare i audit.
evaluarea riscurilor realizat de auditul intern este folosit n scopul de a identifica
operaiile cu riscuri ridicate, de a le prioritiza n funcie de nivelul riscului i de a le cuprinde n
auditare.
La nivelul administraiei publice locale, n special la nivel de comun, nu exist o
cultur organizaional sau o politic favorabil riscului. Responsabili cu guvernana
corporativ nu au organizat dect n anumite cazuri cadrul funcional al procesului de
managementul riscurilor, prin desemnarea responsabililor cu riscurile i conducerea Registrului
riscurilor.
Doar o parte dintre entitile publice au elaborate strategii sau politici cu privire la
managementul riscurilor, situaii n care se poate asigura identificarea riscurilor necontrolate i
tratarea acestora.
Prevenirea i detectarea fraudei nu constituie o preocupare a responsabililor cu
guvernana corporativ, lund n considerare c nu exist elaborate strategii sau politici cu
privire la acest fenomen. Aceasta, face ca personalul s fie vulnerabil la eroare sau fraud, sau
n situaiile n care constat astfel de situaii s fie n imposibilitatea de ti cum s procedeze.

18
Practica auditului intern nu este de a planifica i realiza misiunii de audit intern
distincte cu privire la identificarea i prevenirea fraudei. Implicarea auditului intern n procesul
de prevenire i detectare a fraudei intervine numai dac aceasta este identificat pe parcursul
realizrii misiunilor de audit intern pe diferite domenii de activitate i const doar n
identificarea i raportarea fenomenului, fr a se realiza o investigare sau cercetare a acestui
aspect.
Aportul personal la cercetarea realizat se concretizeaz pe mai multe paliere, dup
cum urmeaz.
A. La nivelul guvernanei corporative considerm c prezentul demers permite:
Profesionalizarea managementului, care trebuie s dovedeasc flexibilitate i
transparen n procesul de luare a deciziei, autoritate fa de subordonai, reguli formale de
conducere, capacitate de delegare i stabilitate n scopul realizrii obiectivelor.
Creterea responsabilitii manageriale, prin elaborarea i dezvoltarea unui program de
implementare i dezvoltare a sistemului de control intern/managerial, cu obiective, aciuni,
termene i responsabiliti i asigurarea raportrii rezultatelor implementrii acestui sistem.
Creterea nivelului de performan, prin mbuntirea funcionrii entitii publice din
punct de vedere al economicitii, eficienei, eficacitii, calitii serviciilor publice furnizate,
mecanismelor de control intern/managerial, procesului bugetar, alocrii raionale i utilizrii
eficiente a resurselor disponibile.
Descentralizarea sistemului i asigurarea unui management prin obiective, bugetare pe
programe i mecanisme de msurare a performanei.
Rigurozitate n utilizarea resurselor, prin reducerea costurilor i concentrarea pe
programe n vederea realizrii obiectivelor stabilite. Cunoaterea evoluiei costurilor trebuie s
reprezinte un instrument de baz, folosit pentru creterea performanelor.
B. Referitor la consolidarea auditului public intern la nivel naional considerm c prezentul
demers permite
Revizuirea obiectivelor strategice n concordan cu noua viziune de consolidare a
funciei de audit public intern.
ntrirea controlului intern/managerial la nivelul compartimentului de audit public
intern.
mbuntirea comunicrii auditului intern cu conducerea entitii i ntregul personal
pentru a face fa ateptrilor acestuia.

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Creterea interesului managementului i a restului personalului fa de funcia de audit
intern, prin mbuntirea de ctre auditul intern a tehnicilor i instrumentelor aplicate n
vederea creterii performanei.
Schimbarea rolului auditului intern, prin concentrarea eforturilor, pentru mbuntirea
activitilor i proceselor din cadrul entitilor, pe evaluarea eficienei i eficacitii proceselor
i activitilor, a tehnologiei utilizate, guvernanei, managementului riscurilor i respectarea
condiiilor de etic i comportament.
Dezvoltarea competenelor auditorilor interni. pentru a putea planifica i realiza
misiuni de audit al performanei i misiuni de sistem.
Asigurarea supervizrii activitii de audit public intern, n vederea mbuntirii
calitii activitii de audit intern, n special n cazul compartimentelor de audit intern
dimensionate la un singur post.
Dezvoltarea cadrului metodologic n domeniul auditului public intern prin cuprinderea
de dispoziii referitoare la elaborarea planurilor multianuale, exercitarea auditului de sistem i
auditului performanei, sistemului de evaluarea riscurilor n funcie de impact i probabilitate,
controlul intern sau colectarea informaiilor.
Dezvoltarea unei metodologii unitare, comun att sectorului public, ct i celui
privat, care va asigura creterea calitii activitii prin crearea unei practici unitare, aplicarea de
tehnici i metode de audit similare pentru acelai gen de probleme i pregtirea profesional
comun corespunztoare.
Adoptarea n practica auditorilor interni din sectorul public a standardelor
internaionale de audit intern, care va conduce la eliminarea tuturor discrepanelor n materie de
audit intern i va mbuntii calitatea funciei de audit intern.
C. Referitor la mbuntirea activitii de audit public intern la nivelul entitilor publice
locale prezentul demers asigur
Auditul intern trebuie s susin procesele de guvernan, prin identificarea punctelor
vulnerabile n funcionarea acesteia i acordarea de consiliere necesar elaborrii i
implementrii strategiei, politicilor, mecanismelor, procedurilor i aplicarea principiilor de
etic.
Auditul intern trebuie s-i contientizeze rolul la nivelul entitii i s-i fac
cunoscute i nelese obiectivele.
Stabilirea de relaii funcionale adecvate, ntre conducerea entitii i auditul intern,
care s asigure ntrirea capacitii entitii, mbuntirea proceselor i furnizarea de valoare

20
activitilor entitii.
Flexibilizarea procesului de audit intern, cu scopul de a crete gradul de implementare
a funciei la nivelul administraiei publice locale.
Extinderea rolului i stadiului actual al auditului intern, prin depirea zonei de
conformitate n care acioneaz i mbuntirea modului de lucru astfel nct s furnizeze
asigurare cu privire la nivelul de performan.
meninerea calitii n toate aciunile realizate auditul intern trebuie.
Alinierea obiectivelor auditului intern la nevoile conducerii entitii, astfel nct s
ajute la examinarea problemelor cu care aceasta se confrunt i a zonelor n care caut soluii
pentru dezvoltarea entitii.
Creterea gradului de implementare a auditului intern, prin constituirea de
compartimente proprii pentru realizarea activitii de audit intern sau prin asociere n vederea
asigurrii n comun a funciei de audit intern.
Creterea competenelor profesionale, avnd n vedere faptul c, de la implementarea
auditului public intern n Romnia i pn n prezent, n-au fost impuse cerine de ordin calitativ
pentru ncadrarea pe funcie a auditorilor publici interni.
Evoluia auditului intern spre rolul de consiliere a managementului, astfel nct
majoritatea conductorilor entitilor publice s considere activitatea de audit intern ca o funcie
menit s adauge valoare i s mbunteasc sistemul guvernanei.

D. Referitor la creterea calitii activitii de audit intern cu privire la activitatea financiar-
contabil cercetarea permite:
Evaluarea pertinenei i fiabilitii informaiilor financiar-contabile, prin evaluarea
pertinenei i eficacitii controlului intern, a operaiunilor i sistemelor informaionale specifice
activitii financiar-contabile, a fiabilitii i integritii informaiilor financiare i operaionale,
precum i a eficacitii i eficienei operaiunilor.
Evaluarea activitii financiar-contabil din punct de vedere al sistemului, urmrind n
cadrul misiunilor de audit intern, att elementele de conformitate, ct i elementele
performanei.
Optimizarea activitilor financiar-contabile, prin efectuarea de examinri i evaluri
asupra tuturor componentelor i activitilor financiar-contabile, sau cu implicaii financiare i
urmrirea dac fondurile publice sunt utilizate n condiii de eficien i eficacitate i dac
informaiile cu caracter financiar oferite managementului sunt pertinente i contribuie la

21
fundamentarea deciziilor.
Evaluarea componentelor i activitilor financiar-contabile, sau cu implicaii
financiare de la iniierea i pn la finalizarea lor i urmrirea dac fondurile publice sunt
utilizate n condiii de eficien i eficacitate.
Evaluarea riscurilor i asigurarea de consiliere n procesul de managementul riscurilor
specific activitii financiar-contabile.
Creterea gradului de implicare a auditului intern n prevenirea i detectarea fraudei
legat de activitatea financiar-contabil. Implicarea auditului intern n prevenirea i detectarea
fraudei legate de activitatea financiar-contabil trebuie s ia n considerare investigarea tuturor
elementelor i circumstanelor care in de presiunea, ncurajarea sau percepia de a comite
fraud.
E. Propuneri privind dezvoltarea unui set de indicatori pentru comensurarea plusului de
valoare adugat de auditul public intern. n prezent, n cadrul majoritii entitilor publice
locale nu se realizeaz comensurarea plusului de valoare adugat de auditul intern la
mbuntirea activitilor entitii publice. Pentru a comensura performana activitii de audit
intern i modul n care aceast funcie contribuie la mbuntirea activitilor entitii publice,
se pot utiliza indicatori cu ajutorul crora se pot cuantifica resursele, costurile i rezultatele
obinute. n opinia noastr, indicatorii ce pot fi utilizai pentru evaluarea performanei activitii
de audit intern au fost definii pe mai multe categorii, astfel:
a) indicatorii de intrare, care contribuie la msurarea resurselor umane, financiare,
materiale i informaionale necesare pentru furnizarea serviciilor de audit intern;
b) indicatorii de procese, prin care se stabilesc cheltuielile necesare
funcionrii compartimentului de audit intern;
c) indicatorii de ieire, care msoar rezultatele activitii de audit intern i n acelai
timp reflect gradul n care compartimentul de audit intern i ndeplinete misiunea i
obiectivele stabilite;
d) indicatorii de rezultat, care permit monitorizarea activitii de audit intern i
adoptarea deciziilor adecvate pentru mbuntirea performanei compartimentului de audit
intern.

Construcia sintetic a tezei de cercetare
Problematica tratat n cadrul tezei noastre ne-a fcut s o mprim n opt capitole la
care se adauga un capitol de concluzii si contributii personale ale cercetarii, bibliografia si

22

anexele. Fiecare capitol este organizat in cte dou seciuni, o seciune de cercetare teoretic i
o seciune de cercetare aplicativ, iar fiecare seciune contine subcapitole, al cror coninut, n
aspectele cele mai semnificative, urmeaz a fi detaliate.
Capitolul I intitulat Demersul, obiectivele i metodologia cercetrii, cuprinde n prima parte
a capitolului am realizat o sintez a stadiului actual al cunoaterii, identificnd cadrul conceptul
n care se desfoar, la nivel naional i internaional, demersul modern de audit intern.
Obiectivele urmrite fiind de a delimita sfera cunoaterii n domeniul de cercetare al auditului
public intern i argumenta actualitatea, respectiv motivaia tiinific a temei. Delimitarea sferei
de cunoatere constituie i o premis necesar pentru atingerea obiectivului principal al oricrei
cercetri tiinifice, respectiv de a crea valoare adugat la cunoaterea tiinific existent n
aria de cercetare vizat
1
.
Cunoaterea tiinific realizat a presupus o trecere n revist i o analiz calitativ a
stadiului cercetrii n domeniu i a problematicii auditului public intern, argumentnd
principalele contribuii ale diverilor specialiti la cunoaterea tiinific din aria de cercetare
fixat.
n continuarea capitolului am precizat i ncadrat domeniul asupra cruia ne-am
concentrat struina i am realizat cercetarea, am stabilit obiectivele cercetrii i ipotezele i
subipotezele care s-au aflat n centrul realizrii demersului de cercetare.
n ultima parte a partea a capitolului am prezentat aspectele cu privire la demersul i
metodele de cercetare aplicate, contextul, precum i metodologia cercetrii i o prezentare pe
capitole a aspectelor dezbtute i contribuiilor aduse.
Capitolul II intitulat Fundamente teoretice i practice ale sectorului administraiei publice
locale, primul aspect urmrit n cadrul acestui capitol, a fost acela de a prezenta o imagine de
ansamblu a modului de organizare i funcionare a entitilor publice i n special a entitilor
publice locale. Astfel, a fost prezentat teoretic entitatea public, ca parte a administraiei
publice locale, faptul c aceasta funcioneaz dup principiul descentralizrii i autonomiei,
prin transferul limitat al puterii de decizie de la nivel central la nivel local. Scopul urmrit n
cadrul acestei analize fiind acela de a stabili rolul i misiunea entitilor publice locale, precum
i caracteristicile i responsabilitile principale ale acestora.
Ulterior am abordat mediul administraiei publice locale, prin prisma dezvoltrii pe baza
planificrii strategice i modul de fundamentare i adoptare a deciziilor manageriale, inclusiv
tipologia acestora i factorii de influen. Analiza ne-a ajutat s apreciem c, guvernana

1
Musta, R.V., Sisteme de msurare a armonizrii i diversitii contabile ntre necesitate i spontaneitate,
Editura Casa Crii de tiin, Cluj-Napoca, 2008

23
corporativ la nivelul entitii publice locale reprezint elementul fundamental n creterea
eficienei i eficacitii activitilor desfurate i a administrrii acestora. n acelai timp
guvernana corporativ are i un rol decisiv n organizarea i consolidarea funciei de audit
intern la nivelul administraiei publice locale.
Un alt aspect urmrit n cadrul acestei etape a cercetrii, a fost abordarea problemei
performanei, respectiv cum este apreciat i msurat performan n entitile publice locale.
Accentul a fost pus pe trsturile specifice, valenele i semnificaia performanei n sistemul
public. Analiza ne-a ajutat s cunoatem cum este gestionat i privit problema constituirii i
utilizrii, n condiii de eficien i eficacitate a fondurilor publice i ce msuri sunt luate cu
privire la prevenirea i detectarea erorilor i a fraudei. n acelai timp, analiza realizat ne-a
ajutat s demonstrm c, pn n prezent performana n administraia public local a fost
msurat insuficient , respectiv doar prin prisma msurrii performanei resursei umane i a
performanei financiare.
n opinia noastr, entitatea public local nu poate obine performan n condiiile n
care exist iregulariti, neconformiti sau prejudicieri ale patrimoniului. n aceste condiii
realizarea misiunilor de audit cu privire la activitatea financiar-contabil trebuie abordate la
nivel de sistem, respectiv n toat dimensiunea acestei activiti.
Cercetarea tiinific a fost continuat cu analiza funciilor i atribuiilor generale ce
revin entitilor publice locale, cu scopul de a identifica responsabilitile specifice principale,
care influeneaz stabilirea i realizarea obiectivelor stabilite. De asemenea, a fost evaluat
parteneriatul i comunicarea ntre entitatea public local i ceteni, urmrindu-se cum
entitatea public acioneaz n vederea satisfacerii interesului general al comunitii.
n finalul acestui capitol, am urmrit s evideniem particularitile i limitele n care
funcioneaz administraia public local i n funcie de caracteristicile i responsabilitile
stabilite de ctre stat acestora, s stabilim tendinele i perspectivele de mbuntire a relaiilor
funcionale la nivelul entitilor publice locale.
Capitolul III denumit Auditul public intern n Romnia; genez i poziionare, n prima
parte a acestui capitol a fost axat preponderent pe o cercetare documentar i o analiz critic
asupra conceptului auditului intern, demonstrnd c acest concept s-a mbuntit, n timp, tot
mai mult i a contribuit la individualizarea unui domeniu de sine stttor, cu obiective proprii,
cu metode, tehnici i proceduri specifice. Mai mult, n sectorul public din ara noastr aceasta a
contribuit la crearea unei funcii noi, respectiv aceea de auditor public intern.
Datorit numeroaselor confuzii care se manifest, importan n cadrul capitolului a
fost acordat analizei conceptului auditului public intern, care a permis formularea unor puncte

24
de vedere personale, precum i a unei propuneri de mbuntire a conceptului, astfel nct s
asigure o mai bun aplicabilitate i cointeresare a funciei n problemele referitoare la
eficientizarea i eficacitatea activitilor.
n continuarea cercetrii, accentul a fost pus asupra contextului economico-social al
apariiei auditului public intern i evoluiei acestei funcii n ara noastr, precum i pe analiza
fundamentelor privind dezvoltarea i consolidarea activitii de audit intern. n acest context am
demonstrat c implementarea auditului intern n sectorul public nu a izvort dintr-o necesitate,
ci ca urmare a aderrii trii noastre la Uniunea European, fiind o condiie impus n cadrul
Capitolului 28 Controlul financiar.
Integrarea exigentelor europene n misiunile de audit public intern din ara noastr a fost
realizat din dorina de a contura unele soluii la ceea ce trebuie fcut i mbuntit n misiunile
de audit intern din sectorul public. Conform experienei din alte ri, principala provocare
practic a armonizrii eficiente din domeniul auditului intern a constat, dup prerea noastr, n
abilitatea de a stabili zonele cu riscuri ridicate, identificarea tipurilor de testri adecvate de
efectuat i a intensitii aplicrii acestora.
Un alt aspect, luat n calcul, n cadrul acestui capitol, se refer la poziionarea auditul
public intern n cadrul sistemului Controlului Financiar Public Intern i evidenierea
neajunsurilor din reglementrile specifice domeniului, aprute de la o perioad la alta. De
asemenea, a fost realizat o analiz asupra consecinelor neimplementrii unitare a auditului
intern la nivelul sistemului public din ara noastr.
n cadrul prii a doua a capitolului, cercetarea a fost axat pe analiza i prezentarea
organizrii instituionale a auditului public intern n Romnia, a rolului fiecrei componente n
implementarea i dezvoltarea funciei de audit intern. Scopul final a constat n stabilirea i
prezentarea particularitilor economico-sociale ale auditului intern n sectorul public din
Romnia.
Analiza aspectelor etice, o alt abordare n cadrul cercetrii, ne-a determinat s apreciem
c, argumentul cel mai elocvent n favoarea reglementarilor n materie de etic, l reprezint
nevoia de legitimare a profesiei i de meninere a reputaiei auditorului public intern.
Pornind de la tipurile de audit reglementate am realizat o analiz a gradului de
cuprindere al acestora, n raport cu aria de aplicabilitate a conceptului, constatnd c acesta este
mult restrns n raport cu practica, ceea ce ne-a determinat s formulm propunerii de
mbuntire a fiecrui tip de audit (regularitate, performan i sistem).
Examinrile efectuate au abordat i principiile care guverneaz activitatea de audit
intern n cadrul entitilor publice, enunate de specialitii n domeniu i aduse clarificri n

25
cazul celor pentru care nu exista o opinie comun n literatura de specialitate.
Atenia cuvenit a fost acordat rolului i importanei institutelor profesionale n
domeniul auditului intern, a standardelor internaionale care reglementeaz activitatea de audit
intern, precum i modului n care este asigurat independena i obiectivitatea auditorilor
interni.
De asemenea, cercetarea efectuat ne-a ajutat s identificm tendinele actuale n
domeniul auditului public intern i a problemelor existente i s formulm soluii care s
contribuie la consolidarea funciei i recunoaterea importanei i a necesitii acesteia de ctre
persoanele nsrcinate cu guvernana corporativ din cadrul entitilor publice locale.
Auditul intern efectueaz examinri i evaluri asupra tuturor componentelor i
activitilor unei entiti publice, evalueaz modul n care aceasta utilizeaz fondurile publice,
respectnd principiile eficienei i eficacitii i ofer managementului informaii i opinii
independente n legtur cu atingerea rezultatelor i gestionarea resurselor utilizate.
Datorit numeroaselor confuzii care se manifest ntre serviciile de asigurare i serviciile
de consiliere oferite de auditul public intern managementului entitii publice, am ncercat s
aducem o contribuie, n cadrul studiului efectuat i la clarificarea rolului i a modului n care
aceste concepte trebuie s fie nelese i contientizate. n acelai timp am realizat i o paralel
ntre aceste servicii, unde am evideniat diferenierile i asemnrile, n funcie de anumite
criterii comune.
Capitolul se ncheie cu un studiu de caz, respectiv o analiz diagnostic cu privire la
complementaritatea dintre auditul intern i auditul public intern. n urma cercetrii, concluzia
a fost c cele dou funcii sunt, din punct de vedere metodologic i procedural, asemntoare.
Pentru armonizare, am fundamentat i propus elaborarea de ctre normalizatorii n domeniu a
Standardelor de audit public la nivel naional, care s fie aplicate n mod unitar de ctre
ambele funcii.
Capitolul IV denumit Organizarea auditului public intern n administraia public local,
a fost realizat din dorina de a contura unele soluii pragmatice la ceea ce trebuie fcut n
vederea creterii gradului de organizare i funcionare a funciei la nivelul administraiei publice
locale i pentru mbuntirea activitii de audit intern n cadrul entitilor publice, astfel nct
s asigure n viitor performan.
n prima parte a capitolului au fost analizate aspecte cu privire la organizarea i
funcionarea auditului public intern n administraia public local, respectiv gradul de asigurare
i poziionare a funciei n cadrul entitilor publice, identificarea elementelor componente ale
cadrului de referin i ncadrarea fiecruia astfel nct s contribuie la eficacitatea activitii de

26
audit intern.
Importan a prezentat includerea i descrierea n cadrul referenial a procesului de
planificare multianual i anual a activitii de audit intern i efectele pe care le are asupra
asigurrii competenelor generale necesare realizrii misiunilor de audit intern i asupra
creterii calitii serviciilor de asigurare i consiliere furnizate de auditul intern guvernanei
corporative.
De asemenea, s-a stabilit i definit obiectivul general i obiectivele principale ale
auditului public intern i elementele pe care acestea trebuie s le ia n considerare, astfel nct,
auditorii interni s poat garanta managementului c, sistemele de managementul riscului i
control intern permit atingerea obiectivelor. Pentru definirea obiectivelor principale ale
auditului intern s-a avut n vedere faptul c auditul intern este o component a sistemului de
control din cadrul entitii, care evalueaz i mbuntete eficiena i eficacitatea sistemului
bazat pe gestiunea riscului, a controlului i a proceselor de conducere. Analizate din acest
context, obiectivele principale ale auditului intern au fost ncadrate astfel: (1) evaluarea
managementului riscurilor, auditul intern ajut entitatea public, oferind asigurarea c sistemul
de management al riscurilor este adecvat i suficient pentru a proteja fondurile i patrimoniul
public, buna gestionare a acestora, contribuind astfel la identificarea i evaluarea riscurilor
semnificative i fundamentnd recomandri pentru mbuntirea acestui sistem, (2) evaluarea
sistemelor de control intern, auditul intern acord sprijin managementului organizaiei publice
pentru meninerea unui control intern eficace i eficient, evalund fiabilitatea informaiilor
financiare i operaionale, eficacitatea i eficiena operaiunilor, proceselor de gestionare a
fondurilor i patrimoniului public, respectarea legilor, regulamentelor i contractelor, (3)
evaluarea procesului de guvernare a entitii publice, auditul evalueaz practicile adoptate de
conducerea entitii n ceea ce privete administrarea, cultura organizaional, definirea
obiectivelor i strategiilor, msurarea performanei sau definirea responsabilitilor.
Abordri i dezvoltri noi au fost aduse relaiei dintre auditul public intern i auditul
extern, precum i a relaiei dintre auditul public intern i controlul intern/managerial, urmare
analizelor comparative efectuate. n acelai sens, a fost prezentat i relaia dintre guvernana
corporativ i auditul public intern, precum i legtura dintre acestea. Concluzia fiind c auditul
public intern face parte din guvernana corporativ i reprezint elementul cheie cu ajutorul
cruia se urmrete modul n care deciziile sunt implementate..
n ultima parte a capitolului s-a realizat un studiu de caz, respectiv o analiz diagnostic a
strii actuale a implementrii auditului public intern n cadrul administraiei publice locale,
unde s-au evideniat modalitile de asigurare a funciei de audit intern, dimensionarea

27

compartimentelor, dinamica ocuprii posturilor, specializarea, pregtirea i competena
auditorilor interni i au fost identificate problemele existente n sistem pentru fiecare arie
cercetat. Pentru creterea calitii funciei au fost propuse soluii n vederea dezvoltrii n
perspectiv a auditului intern la nivelul entitilor publice locale.
Capitolul V denumit Fundamente privind activitatea financiar-contabil i impactul
auditului intern asupra acesteia, n prima parte a capitolului se realizeaz o analiz a
particularitilor sistemului financiar-contabil n cadrul entitilor publice locale, cu precdere a
rolului, locului i importanei activiti financiar-contabile n cadrul entitilor publice, precum
i a rolului acesteia ca surs de informaii pentru utilizatorii care activeaz, att n cadrul
mediului intern al entitii, ct i al mediului su extern.
n cadrul capitolului am analizat opiniile diverilor autori reprezentativi pentru literatura
de specialitate n domeniu, cu privire la definiiile aferente normalizrii i armonizrii
contabilitii. Concluzia fiind c normalizarea contabil reprezint un ansamblu de norme i
reguli ce trebuie respectate de entiti pentru elaborarea i prezentarea informaiilor financiar-
contabile. Evoluia normalizrii contabilitii prin planul contabil general asigur, aa cum o
demonstreaz practica, implementarea n mare parte a teoriei i practicilor anglo-saxone, proces
care este specific rilor membre UE
2
.
Delimitarea auditului public intern de activitile entitii publice este impus de
realitile practice i de asigurarea pe care auditul o furnizeaz cu privire la eficacitatea
managementului riscurilor, funcionalitatea controlului intern i a proceselor de guvernan.
Prezentarea clar a proceselor creatoare de valoare i furnizarea informaiilor necesare
procesului decizional, constituie dou aspecte utile ce reliefeaz rolul contabilitii n general,
respectiv acela de a aduce contribuie la gestiunea dinamic a entitilor publice, ncercnd s
rspund la ntrebri fundamentale ce in de viaa economic i practic a acestora.
n a doua parte a capitolului s-au examinat limitele n care informaiile financiar-
contabile pot fi prezentate i performana acestora. Pe baza cercetrilor existente n domeniu au
fost descrise caracteristicile informailor financiar-contabile i apoi aduse clarificri abordrilor
teoretice referitoare la valoarea, calitatea i importana informaiei financiar-contabile.
Alte aspecte analizate n cadrul capitolului s-au referit la rolul i valoarea informaiei
financiar-contabile i utilizatorii acesteia, precum i la necesitatea evalurii informaiei
financiar-contabile de ctre auditul intern.
n contextul enunat, s-a prezentat importana sistemului financiar-contabil ca surs de

2
Feleaga L., Feleag N., Contabilitate financiar O abordare european i internaional, vol. I Contabilitate
financiar fundamental, Bucureti, Editura Economic, 2007

28
informaii i legtura dintre informaia financiar-contabil i diveri utilizatori ai acesteia,
inclusiv divergenele referitoare la tipurile de informaii financiar-contabile ce trebuie
prezentate i calitatea acestora.
n cadrul capitolului am abordat i modul de organizare a activitii financiar-contabile
i a importanei acesteia n cadrul entitii publice i am realizat o analiz fundamentat din
perspectiv managerial a funciei financiar-contabile. n acelai context, am realizat o analiz
comparativ ntre practica contabilitii instituiilor publice i contabilitatea general i o
analiz a particularitilor acestor discipline.
n partea a doua a capitolului este prezentat abordarea activitii financiar-contabile
prin prisma auditului public intern, rolul auditului intern n asigurarea furnizrii de informaii
financiar-contabile pertinente i fiabile i n optimizarea activitilor i proceselor specifice
activitii financiar-contabile. De asemenea, a fost analiza impactul auditului intern asupra
activitii financiar-contabile, cu ocazia planificrii i realizrii misiunilor de audit intern.
Capitolului VI intitulat Riscul asociat activitii financiar-contabile ntre probabilitate i
realitate n entitile publice locale, n prima parte a capitolului se prezint rolul, necesitatea
i importana gestionrii i controlului riscurilor de ctre conducerea entitii publice, avnd n
vedere c performana entitii publice este influenat de capacitatea acesteia de a gestiona
riscurile asociate obiectivelor stabilite. Prin capacitate se nelege, att metodele, strategiile i
instrumentele adoptate, prin intermediul crora riscurile sunt gestionate i controlate, ct i
personalul de conducere, care este responsabil de implementarea sistemului de management al
riscurilor adoptat i personalul de execuie, care este responsabil de implementarea i punerea n
practic a dispozitivelor de control menite s limiteze nivelul riscurilor.
Scopul procesului de gestionarea riscurilor este de a identifica riscurile cu care entitate
public se confrunt n realizarea obiectivelor i de a le administra, astfel nct, acestea s nu se
materializeze. n acest context, managementul riscurilor reprezint o direcie important n care
auditul intern i concentreaz aciunile cu privire la identificarea, gestionarea i evaluarea
riscurilor i la creterea eficienei i eficacitii activitilor desfurate.
Avnd n vedere importana deosebit pe care auditul intern o are n procesul de
evaluare i gestionare a riscurilor, limitele cercetrii au fost extinse de la documentarea
literaturii de specialitate i analiza standardelor internaionale n domeniu, ctre domeniul
practic, respectiv cum este neles i implementat procesul de managementul riscurilor n cadrul
entitilor publice locale.
Lund n considerare problemele identificate n gestionarea riscurilor, precum i faptul
c auditul public intern garanteaz, urmare metodologiei de analiz a riscurilor, doar cu privire

29
la realizarea operaiilor asociate unei activitii i nu garanteaz i cu privire la ndeplinirea
obiectivelor, n cadrul capitolului am procedat la realizarea prin comparaie a dou studii de
caz, respectiv:
a) o metodologie practic de gestionare a riscurilor de ctre conducerea entitii publice.
Studiul este axat pe modul n care riscurile sunt identificate la nivelul entitii publice, pe
responsabilii din cadrul entitii n realizarea procesului, pe analiza modului n care se
realizeaz raportarea evalurii riscurilor, cu accent pe activitatea desfurat de Comisia de
gestionare a riscurilor i pe modul n care sunt tratate riscurile, respectiv msurile de control ce
trebuie implementate n vederea limitrii nivelului riscurilor. n ultima parte a studiului se face
o analiz cu privire la monitorizarea riscurilor i la elaborarea i actualizarea Registrului
riscurilor.
b) un studiu de caz privind evaluarea riscurilor de ctre auditul public intern, prin luarea
n considerare a probabilitii i impactului n stabilirea nivelului riscului i a gradului de
funcionare a controlului intern pentru selectarea obiectivelor misiunii de audit.
Cercetarea reprezint un model practic nou de desfurare a activitii de audit intern cu
privire la evaluarea riscurilor, prin care se urmrete creterea responsabilitii guvernanei
corporative din cadrul entitii i a auditorilor interni. Studiul prezint responsabilitile
auditorilor interni cu privire la evaluarea riscurilor asociate obiectivelor stabilite de entitate i
determinarea obiectivelor de audit n funcie de nivelul de control asupra riscurilor. De
asemenea, este supus ateniei n cadrul studiului metodologia de evaluare a controlului intern
i contribuia la selectarea obiectivelor n vederea testrii.
Concluziile cercetrii efectuate au permis realizarea unei cunoateri mai aprofundate a
procesului de managementul riscurilor, a responsabilitilor conducerii entitii publice i a
salariailor n implementarea procesului, precum i a gradului de implicare a auditorilor interni
n evaluarea i mbuntirea managementului riscurilor. n acelai timp, studiile au permis i
verificarea ipotezelor cercetrii.
Capitolul VII denumit Auditul intern factor determinant n prevenirea i detectarea fraudei
legat de activitatea financiar-contabil n entitile publice locale, realizeaz o analiz
conceptelor de fraud i eroare i a modului n care frauda legat de activitatea financiar-
contabil este detectat prin organizarea i asigurarea unui sistem de control intern/managerial
solid.
Avnd n vedere efectele fraudei asupra entitii publice cercetarea a cuprins analiza
factorilor determinani ai fraudei, a semnalelor evidente de fraud i tipurilor de fraud asociate
activitii financiar-contabile, precum i a responsabilitilor ce revin conducerii, personalului i

30
auditului intern n prevenirea i detectarea fraudei.
n baza cerinelor specifice prevzute de standardele internaionale de audit intern care
prevd, printre altele, obligativitatea comunicrii corecte cu persoanele nsrcinate cu
guvernana corporativ, am considerat oportun s prezentm modalitile de comunicare dintre
auditul intern i guvernana corporativ i determina nivelul de implicare n detectarea i
prevenirea fraudei i modul n care sunt comunicate erorile i iregularitile identificate pe
timpul derulrii misiunii de audit intern.
Lund n considerare gradul sczut de implicare a auditorilor interni din cadrul
entitilor publice locale n detectarea i prevenirea fraudei legate de activitatea financiar-
contabil, cu ocazia chestionarului elaborat i validarea parial a ipotezelor stabilite am
procedat la realizarea unei cercetrii cu privire la limita n care auditorul intern se poate implica
n fraud i cum anume se poate implica.
Cercetarea a fost extins i cu privire la rolul auditul intern n prevenirea i detectarea
fraudei i la impactul investigaiilor ce le poate realiza asupra entitii, asupra conducerii sau
asupra personalului.
n ultima parte a acestui capitol, am considerat c este necesar ndreptarea eforturilor
de cercetare spre analiza relaiei dintre contabilitatea creativ i fraud, urmrind obinerea unui
rspuns la ntrebarea dac contabilitatea creativ contribuie sau ajut la realizarea aciunilor de
fraud.
Capitolul VIII denumit Cercetare pozitiv privind impactul auditului public intern
asupra activitii financiar-contabile; Expunere privind metodologia de cercetare i
studiu realizat, este caracterizat n totalitate de parte practic, definete studiul empiric asupra
gradului n care conducerea entitilor publice locale contientizeaz rolul i importana
auditului public intern, modului n care activitatea financiar-contabil este abordat de ctre
auditul public intern i implicarea auditorilor interni n managementul riscurilor i n frauda
legat de activitatea financiar-contabil.
Cercetarea empiric, n baza chestionarului, a constat n testarea modului n care
conducerea entitii publice contientizeaz necesitatea existenei funciei de audit intern, a
importanei pe care auditul intern o acord activitii financiar-contabile i gradul de implicare a
auditorilor interni n gestionarea riscurilor i prevenirea fraudei legate de activitatea financiar-
contabil.
Elaborarea chestionarului s-a sprijinit n mod obiectiv pe munca de cercetare realizat,
ct i pe aspecte regsite n lucrrile studiate i documentele elaborate de normalizatorii n
domeniul auditului public intern.

31
Obiectivele urmrite prin transmiterea chestionarului au fost de a cuantifica interesul
pentru dezvoltarea cadrului metodologic i procedural n domeniu, creterea gradului de
organizare a funciei de audit intern n administraia public local i pe dezvoltarea domeniul
practicii prin oferirea de soluii cu privire la implicarea auditului intern n auditarea activitii
financiar-contabile, n special cu privire la evaluarea riscurilor asociate obiectivelor domeniului
i cu privire la limitarea fraudei.
Chestionarul a inclus ntrebri al cror scop a fost de identifica gradul n care
managementul contientizeaz rolul auditului intern n cadrul entitii publice, dac activitatea
financiar-contabil este abordat n cadrul misiunilor de audit intern la nivel de sistem,
respectiv dac operaiile sunt urmrite de la iniierea i pn la finalizare lor i dac analiza
riscurilor efectuat de auditorii interni minimizeaz riscul de eroare i fraud.
Referitor la fraud, din prelucrarea rspunsurilor formulate de respondeni se constat c,
n cadrul misiunilor de audit intern nu sunt cuprinse obiective cu privire la identificarea sau
analiza fraudei. n schimb, dac aceasta este identificat n cadrul evalurii celorlalte obiective
stabilite se raporteaz de ndat conducerii entitii, care are responsabilitatea de a cerceta
amploarea fenomenului i consecinele cauzate.
Ultima parte a capitolului reflect concluziile i recomandrile desprinse n urma
activitii de cercetare tiinific empiric.
Ultima parte a tezei cuprinde cu capitol, referitor la Sinteze, contribuii proprii, diseminarea
rezultatelor cercetrii i orientri pentru viitor, unde se prezint, n prima parte, concluziile
finale ale lucrrii de cercetare, sintezele i se reliefeaz contribuia tiinific i aplicativ ale
tezei, cu accent pe faptul c, auditul intern n cadrul entitilor publice locale ctig din ce n
ce mai mult teren. n funcie de comunicarea cu guvernana corporativ, aria s-a de cuprinderea
a crescut, att urmare schimbrilor intervenite la nivel internaional i naional cu privire la
conceptul de audit intern, ct i urmare solicitrii conducerii de furnizarea de servicii de calitate
din partea auditorilor interni. Demersul de cercetare se ncheie cu limitele ntlnite n abordarea
i realizarea temei de cercetare, propuneri i idei de cercetare viitoare i modul n care au fost
diseminate rezultatele cercetrii tiinifice.

Verificarea ipotezelor stabilite cercetrii

n urma studiului realizat, ipoteza i subipotezele stabilite, s-au validat parial sau nu au
fost validate, dup cum urmeaz:
Ipoteza principal: Cadrul organizatoric i funcional al auditului public intern n

32
cadrul entitilor publice locale asigur creterea calitii activitii i rspunde exigenelor
managementului i cerinelor naionale, europene i internaional a fost validat parial, lund
n considerare urmtoarele:
Sip. 1: Fundamentele conceptuale, principiile, regulile i cadrul procedural ale
auditului public intern sunt conforme cu standardele internaionale de audit intern, a fost
validat n totalitate, la nivel naional a fost creat cadrul normativ, metodologic i procedural
necesar exercitrii activitii de audit public intern.
Sip. 2: Rolul, importana i necesitatea auditului public intern sunt nelese de
conducerea entitii publice locale, iar cadrul de referin al auditului public intern este
cunoscut i aplicat de auditorii interni, a fost validat parial, n peste 60% dintre entitile
publice locale nu este asigurat funcia de audit intern. n cadrul entitilor care i-au asigurat
funcia de audit intern, circa 29% dintre respondeni susin c exist a comunicare slab ntre
auditorii interni i conducerea entitii, iar 6% dintre acetia susin c nu au nicio comunicare
cu managementul i consider c aceste probleme se pot soluiona prin contientizarea
conductorilor, prin intermediul unor seminarii specializate n acest sens.
Sip. 3: Auditul public intern contribuie la mbuntirea i diseminarea
performanelor financiar-contabile la nivelul entitilor publice locale, a fost validat parial,
circa 38% dintre respondeni susin c auditarea activitii financiar-contabile se realizeaz o
dat la 3 ani i consider c aceasta nu constituie o problem a entitii publice locale. Circa
64% dintre respondeni susin c temele misiunilor de audit intern privesc anumite pri din
activitatea financiar-contabil i c niciodat nu s-a realizat un audit de sistem, iar activitile
nu au fost urmrite de la iniierea i pn la finalizare lor. n acest sens, n misiunile de audit
intern fiind implicat doar compartimentul financiar-contabil, nu i compartimentele adiacente n
cadrul crora s-au realizat operaiunile economice. De asemenea, n 4% din cazuri respondeni
susin c nu au planificat i realizat misiuni de audit intern pe activitatea financiar-contabil,
lund n considerare c aceasta este supus auditului financiar. n opinia noastr, planificarea i
realizarea de misiuni de audit intern doar pentru anumite activiti desfurate n cadrul
sistemului financiar-contabil, fr a se urmri operaiunile de la iniierea i pn la finalizarea
lor, constituie o problem i una destul de serioas, deoarece analiza riscurilor trebuie realizat
n funcie de riscurile asociate obiectivelor, iar prin modalitatea practicat auditul intern nu
garanteaz cu privire la ndeplinirea obiectivelor.
Sip. 4: Evaluarea riscurilor realizat de conducerea entitii publice locale i cea
efectuat de auditul intern se completeaz reciproc, contribuie la o mai bun gestionare a
riscurilor i la prevenirea i detectarea fraudei, nu a fost validat, majoritatea respondenilor

33
susin c, planificarea i realizarea misiunilor de audit intern sunt realizate pe baza riscurilor,
ns riscurile analizate sunt identificate la nivel de operaie auditabil, deci foarte detaliat i nu
la nivel de obiectiv stabilit.
Aceast practic este determinat de consecina reglementrilor n vigoare, care
precizeaz c activitile auditabile sunt detaliate n operaii auditabile i la nivelul fiecrei
operaii sunt identificate riscurile. Urmare acestei practici auditorii interni garanteaz cu privire
la funcionalitatea controlului intern la nivel de operaie i cu privire la ndeplinirea acesteia,
dar nu poate garanta cu privire la realizarea obiectivelor entitii.

Limitele cercetrii
Inexistena unui studiu similar elaborat la nivel naional, acesta fiind primul dup
cunotina noastr de acest gen, a fcut imposibil posibilitatea de a translata dintr-un alt mediu
economic o direcie de cercetare similar. n aceste condiii am ncercat s construim un model
de cercetare prin care s remarcm ct mai exact posibil exigenele demersului nostru tiinific
asumat.

Perspectivele cercetrii
Avem convingerea c prezenta tez de doctorat nu reprezint dect un pas din lungul
drum al unor posibile direcii de cercetare viitoare. n acest sens, perspectivele, n ceea ce
privete cercetrile viitoare, pot avea n vedere urmtoarele:
Analiza relaiei dintre auditul public intern i guvernana corporativ, evideniind rolul
auditului de component a conducerii;
Msura n care impactul auditului intern asupra activitii financiar-contabil satisface
interesul responsabililor cu guvernana corporativ;
Creterea calitii procesului de comunicare dintre auditul intern i responsabili entitii
publice;
Realizarea unui studiu comparativ asupra sistemelor de organizare i funcionare a
auditului intern n administraia public local din diferite rii europene, n special anglo-
saxone, i practica romneasc;
Analiza comparativ a rolului i scopului comitetelor de audit intern n practica
internaional i cea romneasc;
Exigenele adoptrii standardelor internaionale de audit intern n practica auditului
public intern; impact i consecine;
Eficiena serviciilor furnizate guvernanei corporative de ctre auditul public intern;

34
mbuntirea planificrii activitii de audit public intern n funcie de riscurile asociate
obiectivelor entitii;
Relaia dintre obiectivele auditului intern i obiectivele entitii publice; impactul
realizrii acestora asupra realizrii misiunii entitii publice;
Auditul public intern component a controlului financiar public intern;
Impactul auditului public intern asupra sistemului integrat de managementul riscurilor;
Frauda legat de activitatea financiar-contabil i rolul auditului intern n prevenirea i
detectarea acesteia.
n opinia noastr, lund n considerare obiectivul general al auditului intern i cerinele
guvernanei corporative, considerm c, funcia de audit intern poate aduga valoare
activitilor entitii numai dac exist relaii funcionale ntre aceasta i managementul
entitii, a cror implementare conduce la ntrirea capacitii entitii i la mbuntirea
procesului de managementul riscurilor.

Cuprins tez

Denumirea Pag.
Capitolul I: DEMERSUL, OBIECTIVELE I METODOLOGIA CERCETRII. 7
1.1. Introducere 7
1.2. Stadiul actual al cercetrii i cunoaterii din perspectiva auditului intern. 10
1.3. Demersul cercetrii 19
1.3.1. Necesitatea, oportunitatea i obiectivele cercetrii. 19
1.3.2. Scopul cercetrii.. 28
1.4. Contextul cercetrii 29
1.5. Ipotezele cercetrii 30
1.6. Metodologia cercetrii.. 32
1.7. Structura cercetrii 36
Capitolul II:
FUNDAMENTE TEORETICE I PRACTICE ALE SECTORULUI
ADMINISTRAIEI PUBLICE LOCALE..
48
2.1. Entitatea public component a administraiei publice.. 48
2.2. Entitatea public local structur administrativ autonom. 49
2.3. Delimitri privind mediul de funcionare a administraiei publice locale 54
2.3.1 Caracteristici ale administraiei publice locale 55
2.3.2. Mediul administraiei publice locale .. 58
2.3.3. Planificarea strategic factor al progresului n administraia public local. 60
2.4. Decizia n administraia public local 61
2.4.1. Fundamentarea i adoptarea deciziilor n administraia public local... 61
2.4.2. Tipologia deciziilor la nivelul administraiei publice locale 64

35
2.5. Performana n administraia public local; abordri actuale i perspective 65
2.5.1. Trsturi specifice ale performanei n administraia public local.. 66
2.5.2. Valenele performanei i semnificaia acestora n administraia public local. 68
2.5.3. Msurarea performanei; caracteristici i mod de realizare 73
2.6. Concluzii, comentarii, observaii. 77
Capitolul III:
AUDITUL PUBLIC INTERN N ROMNIA; GENEZ I
POZIIONARE.
84
3.1.
Elemente de referin ale apariiei i evoluiei auditului public intern n
Romnia..
84
3.1.1. Contextul economico-financiar al apariiei auditului public intern n Romnia.. 85
3.1.2. Fundamente privind evoluia auditului public intern n Romnia... 88
3.1.3. Consolidarea funciei de audit public intern n Romnia 92
3.2. Auditul public intern - component a Controlului Financiar Public Intern 99
3.2.1. Responsabilitatea managerial. 101
3.2.2. Sistemul de control intern/managerial. 102
3.2.3. Organizarea auditului public intern. 105
3.2.4. Coordonarea componentelor sistemului de Control Financiar Public Intern.. 107
3.3. Delimitri conceptuale i instituionale privind auditul public intern. 108
3.3.1. Abordarea conceptului de audit intern. 109
3.3.2. Abordarea conceptului de audit public intern.. 111
3.4. Tipuri de audit intern exercitate n entitile publice. 113
3.5. Consideraii privind delimitri ale auditului public intern 120
3.5.1. Principiile auditului public intern 120
3.5.2. Trsturile auditului public intern 122
3.5.3. Dezvoltarea profesional a auditului intern. 124
3.5.3. Fundamentri privind strategia de dezvoltare a auditului public intern... 126
3.6.
Studiu comparativ delimitri conceptuale, metodologice i instituionale
dintre auditul intern i auditul public intern.
127
Capitolul IV:
ORGANIZAREA AUDITULUI PUBLIC INTERN N ADMINISTRAIA
PUBLIC LOCAL.
145
4.1. Organizarea i funcionarea auditului intern n entitile publice locale. 145
4.1.1. Asigurarea activitii de audit public intern n entitile publice locale... 145
4.1.2. Cadrul de referin al activitii de audit public intern 147
4.1.3. Planificarea activitii de audit public intern... 153
4.1.4. Gestionarea competenelor i asigurarea auditrii tuturor activitilor 156
4.2. Obiectivele auditului intern n entitile publice locale. 160
4.3. Poziionarea auditului public intern n cadrul entitii publice locale. 163
4.3.1. Relaia dintre auditul intern i controlul intern/managerial. 163
4.3.2. Relaia dintre auditul intern i auditul extern 175
4.3.3. Auditul public intern element cheie al guvernanei corporative... 184
4.3.3.1. Abordarea teoretic i practic ntre cele dou funcii. 184
4.3.3.2. Independena auditului intern n condiiile guvernanei corporative... 191
4.3.3.3.
Comunicarea auditului intern cu persoanele responsabile cu guvernana
corporativ
196

36
4.4.
Studiu de caz Analiza diagnostic a strii actuale a auditului intern n
cadrul entitilor publice locale
199
4.5. Concluzii, comentarii, observaii 210
Capitolul V:
ACTIVITATEA FINANCIAR-CONTABIL: OBIECT AL AUDITULUI
PUBLIC INTERN..
222
5.1. Particularitile sistemului financiar-contabil n entitile publice locale 222
5.1.1. Organizarea activitii financiar-contabile n entitile publice locale 224
5.1.2. Importana activitii financiar-contabile ca surs de informaii. 228
5.1.3. Rolul i locul activitii financiar-contabile n cadrul entitii publice locale. 231
5.1.4. Particulariti ale activitii financiar-contabile n entitile publice locale. 236
5.2. Impactul informaiei financiar-contabile asupra auditului intern 238
5.2.1. Importana informaiei financiar-contabile asupra auditului intern 238
5.2.2. Valoarea informaiei financiar-contabile. 240
5.3. Informaia financiar-contabil i utilizatorii acesteia 245
5.4. Activitatea financiar-contabil obiect al auditului public intern.. 250
5.4.1. Rolul auditului intern cu privire la calitatea informaiei financiar-contabile.. 251
5.4.2.
Consideraii privind abordarea activitii financiar-contabile de ctre auditul
intern
253
5.4.3. Obiectivele auditului intern cu privire la auditarea activitii financiar-contabile.. 263
5.4.4. Aplicarea metodei brainstorming n auditul activitii financiar-contabile. 264
5.5. Concluzii, comentarii, observaii.. 272
Capitolul VI:
RISCUL ASOCIAT ACTIVITILOR FINANCIAR-CONTABILE
NTRE PROBABILITATE I REALITATE N ENTITILE PUBLICE..
278
6.1. Riscul element de referin al guvernanei corporative.. 278
6.2. Relaia dintre COSO i gestiunea riscurilor n entitile publice.. 286
6.3.. Strategia de risc specific activitii financiar-contabile 293
6.4. Sistemul integrat de gestionare a riscurilor n entitile publice.. 301
6.4.1. Obiectivele procesului de gestionarea integrat a riscurilor 302
6.4.2. Funciile sistemului integrat de gestionare a riscurilor 303
6.4.3. Procesul de gestionare integrat a riscurilor n entitile publice locale. 306
6.5.
Caz practic Implementarea procesului de gestionarea riscurilor la nivelul
activitii financiar-contabile din cadrul unei entiti publice locale..
308
6.5.1.
Implementarea procesului de gestionarea riscurilor la nivelul activitii financiar-
contabile ..
309
6.5.2. Cadrul general al procesului de gestionarea riscurilor 301
6.5.2.1. Definirea obiectivelor i activitilor specifice 311
6.5.2.2. Stabilirea responsabilitilor n gestionarea riscurilor. 313
6.5.2.3. Identificarea i evaluarea riscurilor.. 314
6.5.2.4. Controlul riscurilor... 319
6.5.2.5. Monitorizarea aciunilor i a msurilor de control... 322
6.5.2.6. Revizuirea i raportarea riscurilor 323
6.5.2.7. Registrul riscurilor.. 324
6.6. Auditul intern i managementul riscului n activitatea financiar-contabil. 326
6.6.1. Limitarea riscurilor specifice activitii financiar-contabile de ctre auditul intern 326
6.6.2. Impactul auditului intern n procesul de managementul riscurilor.. 331

37
6.7.
Studiu de caz - Evaluarea riscurilor de ctre auditul intern cu privire la
activitatea financiar-contabil ....
333
Capitolul
VII:
AUDITUL INTERN FACTOR DETERMINANT N PREVENIREA I
DETECTAREA FRAUDEI LEGAT DE ACTIVITATEA FINANCIAR-
CONTABIL N ENTITILE PUBLICE LOCALE.
347
7.1. Frauda i eroarea; factori distinctivi 347
7.2. Frauda control i prevenire 350
7.3. Frauda legat de activitatea financiar-contabil n entitile publice locale 353
7.3.1. Factori determinani ai fraudei. 354
7.3.2. Tipuri de fraud asociate activitii financiar-contabile.. 358
7.4. Responsabiliti n prevenirea i detectarea fraudei.. 359
7.4.1.
Aciuni colective pentru prevenirea i detectarea fraudei n entitile publice
locale
360
7.4.2. Factorii de apariie ai riscului de fraud 364
7.5. Rolul auditului intern n prevenirea fraudei.. 367
7.6.
Impactul auditului intern n prevenirea i raportarea fraudei legat de
activitatea financiar-contabil..
372
7.7.
Studiu comparativ relaia dintre contabilitatea creativ i
fraud.
375
Capitolul
VIII:
CERCETAREA POZITIV PRIVIND STADIUL IMPLEMENTRII
AUDITULUI PUBLIC INTERN LA NIVLEUL ENTITILOR PUBLICE
LOCALE; EXPUNERE PRIVIND METODOLOGIA DE CERCETARE I
STADIUL REALIZAT
387
8.1. Metode utilizate n colectarea datelor i realizarea eantionului.. 388
8.2.
Prezentarea informaiilor culese i analiza lor n contextul ipotezelor
formulate
391
8.3. Limitele studiului i direcii viitoare de cercetare.. 441

CONCLUZII FINALE. CONTRIBUII PROPRII I DISEMINAREA
REZULTATELOR CERCETRII.
451
Concluzii finale... 451
Contribuii personale. 472
Limitele cercetrii.. 478
Perspectivele cercetrii.. 478
Diseminarea rezultatelor cercetrii.. 479
List figuri 516
List tabele. 519
List anexe. 520
Bibliografie . 521


38
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104 Zecheru Vasile,
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107
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108
******
Strategia de dezvoltare a Controlului Financiar Public Intern, elaborat pentru
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109 ****** Standardul ocupaional pentru profesia de auditor intern n sistemul public
110
******
Rapoartele anuale privind activitatea de audit public intern, pentru perioada 2008-
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111
******
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115 ****** Hotarari CAFR 2001-2011
116
******
Cartea auditului de calitate in domeniul serviciilor contabile, Editia a-II-a, revizuita,
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117
******
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Ghid utilizare a Standardelor Internationale de Audit in auditarea intreprinderilor
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Ghid practic, misiunea de audit intern privind activitatea de achiziii publice, 2006
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Ghidul practic, misiunea de audit intern privind activitatea IT, 2006
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Ghidul practic, misiunea de audit intern privind activitatea financiar - contabil,
2007
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Ghid practic, misiunea de audit intern privind activitatea de achiziii publice, anul
2009
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Ghidul practic, misiunea de audit intern privind activitatea juridica, 2009
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Ghidul practic, misiunea de audit intern privind activitatea IT, 2009
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C .LEGISLATIE
1
******
Legea nr. 672/20021 privind auditul public intern, republicat, cu modificrile
ulterioare
2
******
Legea nr. 191/2011 pentru modificarea i completarea Legii nr. 672/2002 privind
auditul public intern
3
******
OUG nr.75/1999 privind activitatea de audit financiar, republicat, cu modificrile
ulterioare
4 ****** Legea finanelor publice nr. 500/2002, modificat i completat
5 ****** Legea 273/2006 privind finanele publice locale, actualizat
6 ****** Legea administraiei publice locale nr.215/2001 republicat
7
******
Legea nr. 78/2000 pentru prevenirea, descoperirea i sancionarea faptelor de
corupie
8
******
Legea nr.133/2002 pentru aprobarea OUG nr. 75/1999 privind activitatea de audit
financiar
9 ****** Public Law 107-204-30th of July 2002, Sarbanes and Oxley (SOX) Act
10
******
Legea nr.12/2003 privind aprobarea OG nr. 67/2002 pentru modificarea si
completarea OUG nr. 75/1999 privind activitatea de audit financiar
11
******
O.G. nr. 119/19991 privind auditul intern i controlul financiar preventiv,
republicat
12
******
OUG nr.37/2004 pentru modificarea i completarea reglementrilor privind auditul
intern, actualizata
13
******
H.G. nr. 611/2008, pentru aprobarea normelor privind organizarea i dezvoltarea
carierei funcionarilor publici
14
******
Hotrrea nr. 88 din 19.04.2007 a Camerei Auditorilor Financiari din Romnia
pentru aprobarea Normelor de audit intern

15
******
Regulamentul Financiar aplicabil bugetului general al Comunitii Economice
Europene nr. 1605/2002, Directiva a Opta a Consiliului nr.84/253/EEC si
Recomandarea 2001/256/EEC
16

******
OMFP nr. 38/15.01.2003 pentru aprobarea Normelor generale privi exercitarea
activitii de audit public intern
17

******
OMFP nr. 252 din 03.02.2004 pentru aprobarea Codului privind conduita etic a
auditorului intern
18
******
OUG nr. 26/2012 privind unele msuri de reducere a cheltuielilor publice i ntrirea
disciplinei financiare i de modificare i completare a unor acte normative

45
19

******
OMFP nr. 1702/2005 pentru aprobarea normelor privind organizarea i exercitarea
activitii de consiliere

20

******
O.M.F.P. nr. 946/2005, republicat, pentru aprobarea Codului controlului
intern/managerial, cuprinznd standardele de control intern/managerial la entitile
publice i pentru dezvoltarea sistemelor de control intern/managerial
21
******
OUG nr. 94/2012 privind organizarea i funcionarea inspeciei economico-
financiare la operatorii economici
22
******

OMFP nr. 1917/2005, pentru aprobarea Normelor metodologice privind organizarea
i conducerea contabilitii instituiilor publice, Planul de conturi pentru instituiile
publice i instruciunile de aplicare a acestuia, cu modificrile i completrile
ulterioare
23
******
Legea contabilitii nr.82/1991, publicata in Monitorul Oficial al Romaniei
nr.265/27.12.1991 republicata, actualizata pana la data de 01.10.2012
24
******
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depunerea situaiilor financiare ale instituiilor publice, 2011
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Curriculum Vitae

Personal information
Surname(s) / First name(s) ION CROITORU
Address(es) Street Zorelelor, nr. 2A, Bl. M12, Sc. B, Et. 2, App. 79, Bucarest - 6, Romania
Telephone(s) +40/0752.081.229
Fax(es) -
E-mail ion.croitoru@mfinante.ro
Nationality Romanian
Date of birth 16 August 1965
Gender Male
Status Married with 1 child

Work experience

Dates 2012 present
Occupation or position held Chief office
Main activities and
responsibilities
Planning and organizing specific methodology in the compartment
Coordinate update PIFC strategy in Romania ;
Draft and proposals to improve the regulatory framework and internal audit methodology ;
Coordination of activities on developing tools and methodologies in the field of internal
auditing and tracking their implementation in practice;
Coordinating the training of internal auditors in the public system ;
Organizing the certification of internal auditors in the public sector
Provide guidance and counseling departments of internal audit activity on specific issues ;
Development and substantiation of managerial risk assessment tools and improving the
quality of internal audit ;
Coordinating the development of the competency framework of internal auditors in the
public sector ;
Name and address of employer Ministry of Public Finance Romania
Central Harmonization Unit for Public Internal Audit (CHUPIA)
Type of business or sector Audit

Dates 2007 2012
Senior auditor Occupation or position held
Main activities and
responsibilities
- drafting proposals of improvement of the legal and methodological framework in the field
of internal audit;
- drafting of proposals for updating the strategy in the field of Public Internal Financial
Control;
-development of unitary tools and methodologies in the field of internal audit and following
they implementation in practice;
- drafting the strategic an annual plans of activity for CHUPIA;
- drafting methodologies (guides) for compliance audit and performance audit on support

47
and specific functions in a central or local public entity;
- drafting the Occupational Standard of the internal auditor in the public sector, approved
by the National Council for Professional Formation of the Adults, for the profession of
internal auditor in the public sector;
- Drafting the Competence Framework of the internal auditor in the public sector;
-Drafting the tools for risk measurement and Risk register management;
- Drafting training curricula for the professional training of the internal auditors , based on
TNA(Training Need Analyses);
Name and address of employer Ministry of Public Finance Romania
Central Harmonization Unit for Public Internal Audit (CHUPIA)
Type of business or sector Audit

Dates 2005 2007
Occupation or position held Credits Manager
Main activities and
responsibilities
- Organizing and managing the credit activity;
- Coordination of debt recovery activity;
- Organization and coordination of the operations with customers
- Administration of credit portfolio.
Name and address of employer Carpathian Commercial Bank
Type of business or sector Banking-private sector

Dates 2001 2005
Occupation or position held Head of unit Internal Audit
Main activities and
responsibilities
- Planning of the internal audit activity at the level of the organization;
- Organizing the resources for achieving the activities;
- Coordinating the activity of internal audit and capitalization of the results;
- Coordinating the activity of inspection and capitalization of the results;
- Supervising of the audit missions;
- Assuring the implementation of the internal audit at the level of main spending ordinations
at the local levels (town halls);
Name and address of employer Ministry of Public Finance General Directorate of Public Finance Arges County
Type of business or sector Local Public Administration - Internal audit

Dates 2000-2001
Occupation or position held Director
Main activities and
responsibilities
- Planning of the bank activities and organizing the resources for achieving the objectives o
- Evaluation, controlling and monitoring the activities of the banks;
- Coordinating the activity of credit and customer operations the reviews
- Recovery claims the bank and heritage integrity assurance
Name and address of employer BANKCOOP SA Bucharest Arges branch
Type of business or sector Banking, private sector;

Dates 1998 2000
Occupation or position held Inspector
Main activities and
responsibilities
- Financial control missions and inspections;
- Measures for assuring the bank patrimony;
Name and address of employer BANKCOOP SA Departmental Control Bucharest
Type of business or sector Banking- private sector

Dates 1991 1998
Occupation or position held Chief Coordinator for control division activity;
Main activities and
responsibilities
- Implementation of measures to prevent and combat fraud;
- Operational control for assuring the compliance of the legal framework (fiscal obligations)
of the private entrepreneurs;
- Planning, organizing and management of the control division;
Name and address of employer Ministry of Public Finance - Financial Guard Arges
Type of business or sector Public sector- control


48
Education and training

Dates September 2009 present
Title of qualification awarded On going
Principal subjects/occupational
skills covered
Economic Field
Specialization Accounting, profile Control and Audit
Doctoral thesis: New dimension in strengthening public internal audit in the institutions
from the local public administration.
Name and type of organization
providing education and training
University VALAHIA- Trgovite - Romania
Level in national or international
classification
Doctoral studies

Dates 2010
Title of qualification awarded Diploma awarded by the Ministry of Labour and Ministry of Education, National Council
for Adult Vocational Training
skills covered
Trainer
EDUCATIONAL START 2000
classification
Training of Trainees

Dates 2010
Title of qualification awarded Certificate of graduation
skills covered
Project manager planning, organizing, coordinating evaluating and control of the
activities of a project with national or EU funds
Romanian Association for Advice and Support
classification
Professional training

Dates 2007-2008
Title of qualification awarded Diploma of graduation
skills covered
Internal audit and corporative governance.
University ATHENAEUM Bucharest - Romania
classification
Post University studies - Master

Dates 2004
Title of qualification awarded Certificate of attendance
skills covered
Intern Control and Internal Audit the framework of a twinning project
General Treasury ,LILLE, France
classification
Internship

Dates 2003
Title of qualification awarded Diploma of graduation - Level 1 and level 2
skills covered
Internal Audit
Project PHARE "Strengthening for public internal auditors in Romania
coordinated de Belgian Bankers Academy.
Level in national or international Professional training

49
classification

Dates 2003 -2004
Title of qualification awarded Certificate of graduation
skills covered
Pedagogical skills and competencies
University PITETI - Romania
classification
Post University studies - Master

Dates 2002 2003
Title of qualification awarded Diploma of graduation - Specialized training in public administration
skills covered
The specific of the local public administration for leading civil servants
National Institute of Administration Bucharest - Romania
classification

Dates 2002
Title of qualification awarded Diploma of attendance
skills covered
The interinstitutional relations in the fight against corruption
Special Anticorruption Prosecutor Office Spain (Romania)
classification

Dates 1986 1991
Title of qualification awarded Diploma of graduation
skills covered
Management
Academy of Economic Studies Bucharest
Management Faculty
classification
University studies

Dates 1996 - 1997
Title of qualification awarded Attestation
skills covered
Accounting expertise
Body of Expert and Licensed Accountants of Romania, Bucharest, Romania
classification
Expert Accountant

Dates 1996
Title of qualification awarded Attestation
skills covered
Business Valuation
Body of Expert and Licensed Accountants of Romania, Bucharest, Romania
classification
Economic and financial assessor

Personal skills and
competences


50

Mother tongue(s) Romanian

Other language(s)
Understanding Speaking Writing
Self-assessment
European level (*)
Listening Reading
Participation to
conversation
Oral speech Written expression
French language
A2 A2 A2 A2 A2
English language
A1 A1 A1 A1 A1

Social skills and competences Moral integrity, objectivity, discipline, correctitude, professional competence, responsibility,
flexible thinking ,practical thinking, good judgment, proactive attitude; loyalty, these
competencies have been acquired during professional career
Adapting the communication according to the cultural level interlocutor and good
socializing approach based on the direct contact experience with people from different
social levels;
Efficient communication in the team for the smooth implementation of the activities and
adapted to different multicultural environments, practical spirit;
Organizational skills and
competences
Capacity to take decisions, to evaluate and control the activity on specific segments;
Mediating and negotiating abilities , balanced judgment in limit situations, tolerance wit the
ideas of the partners, subordinates and collaborators;
Capacity to plan the resources, people and activities , to act strategically, organizing
approach acquired through study and put in practice on the jobs both from public and
private sector, as manager but also as staff in my quality of internal auditor, expert
accountant, evaluator, inspector, economic .
Capacity to mobilize and coordinate a working team for achieving the objectives, acquired
as a result of the management positions held in the professional career.
Abilities of organizing information, of analyses and synthesis, resistance at effort, setting
out objectives and achieving them.
Technical skills and
competences
Human Resource Management
Competencies in quality management
Computer skills and
competences
Microsoft Office (Word, Excel, PowerPoint), Outlook, Internet Explorer.
Driving license Category B
Additional information Participation in Occupational Standard drafting team on the occupation of " internal auditor
in the public sector " , in 2010 , approved by the National Adult Training Board ( NATB ) .
Participation as author or coauthor of developing a number of four practical guides on
internal audit practice development and dissemination of internal auditors in the public
sector.
User rating coordinating the development of the internal audit activity for the public sector ;
Participation in the preparation of the report on internal audit activity at the national level ;
Develop guidelines on performance audit of public procurement ;
Involved in various projects :
- Twinning Project "Strengthening the internal audit function ", developed in 2009-2010 ,
the Ministry of Public Finance of Romania , with partners in France and Austria , where I
participated in development cooperation agreement to establish model system certification
auditors domestic public , meetings with mayors in the country to implement the system of
cooperation in providing internal audit function and the training courses and support them ,
as a lecturer in seminars organized in the country .
- Project " collaboration network online university to develop the capacity to provide
competent and competitive labor market ", developed by the University ATENAEUM
Bucharest, where I met the assistant grade quality ;
- Project " retraining in administration and public services in the West , Southwest , South ,
Southeast and Bucharest- Ilfov " carried out by the academic Foundation Athenaeum ,
where I organized and conducted the " Internal Auditor in the public " .
Ability to publish systematic control and internal audit gained while during career

51
development , which has resulted in the publication :
- Participation as co-author of five books on developing internal audit and risk
management literature published in the country and abroad ;
- Publication of more than 20 articles in the field of public internal financial control in
magazines in the country.

THESIS SUMMARY

Title: New dimensions of internal audit on financial and accounting in local public
entities

Keywords: financial and accounting, internal audit, internal audit, external audit, accounting,
internal control, economy, efficiency, effectiveness, public entity, fraud, risk management,
corporate governance, financial accounting information, risk management, performance
measurement , audit methods, objectives, performance, audit evidence, management
responsibility, risk, audit professional standards, performance valence.

The motivation of the research scientific

The context of research is reflected in a time when our country, as part of the European
Union needs to align to the steps taken at European level as regards the consolidation of the
states reform in the field of accounting and internal audit. In this context, local public entities
must adapt to such requirements given the management of public funds for which they need to
provide safety and fairness in terms of usage. The effort is even greater since such are subject to
economical and social changes and political pressure at local public entity level.
Activities performed by local public entities are monitored by both the citizen as public
services beneficiary and taxpayer and by several other stakeholders that would like the
information they receive to be in line with the applicable rules and regulations. Therefore,
internal audit plays an essential part in ensuring the functioning of risk management
mechanisms, internal control and governance processes and in ensuring the condition of such.
Another purpose of internal audit is fraud and errors limitation and prevention.
In other words, the context of the research is also reflected in a period in which the
background is represented by the effects of the financial and economical crisis started in 2008
and caused by the serious cash reduction at global level. When it comes to local public entities,

52
the effects of the financial crisis were experienced by a limitation of resources as compared to
the expenses incurred, with impacts on the implementation of strategies and on financial
management.
The current economic context raises a series of issues for a public entitys management
and for other bodies in charge with corporate government in terms of finding solutions to
reduce expenses and at the same time in increasing efficiency and effectiveness of available
resources.
The consequences of the financial crisis have also had an impact on public internal audit
which was forced to redirect its line of action towards exploring the opportunities offered by
corporate governance, improving the risk assessment process, increasing the added value,
enhancing the existing competencies, paying attention to critical risks and aligning the audits
objectives to the needs of the public entitys management.
This paper provides an overview of the financial-accounting activities along with
solutions for the improvement of such. In the current economical-financial sector, financial-
accounting is the main tool for the public entitys management to monitor the structure and
patrimonial evolution in terms of economy, finance and management. The organization of the
financial-accounting activity in public entities is gradually increasing in terms of importance
considering that on one hand it manages public funds for which it must guarantee with regard to
the efficiency and effectiveness in using such funds and on the other that it provides useful
information in the decision making process.
Public internal audit has an important part on the functioning of local public entities. It
provides a reasonable guarantee in relation to the efficiency of risk management, the
functionality of internal control and of management processes, it contributes to the prevention
of errors and fraud and it boosts credibility and pictures a good image of the entity towards its
stakeholders.
When seen as a function within local public entities, public internal audit is not a
management activity but an activity developed around the manager and intended to provide
support and assistance. It is a well balanced, reliable, independent and objective channel of
additional information by which the entity ensures the existence and functioning of the internal
control system.
The grounds for choosing the research topic has a twofold reasoning, on one hand the
management of local public entities is confronted with various and complex issues in providing
public services considering that public resources have become increasingly limited, which
requires such to be used efficiently and effectively and on the other hand the risks at financial-

53
accounting level which are mostly uncontrollable, making room for errors and fraud.
The opportunity of the scientific approach is granted by several aspects not enough
explored in public internal audit specialty literature and by the usefulness of theoretical and
practical approaches proposed, grounded and analyzed in the research conducted. In this
respect, the methodology of research includes the appropriate definition of the field under
research, the principles and rules for the performance of assessments and analyses and the
establishment of techniques for data collection and interpretation as well as of solutions for the
theoretical review or models for practical application.
Due to existing barriers and to the lack of knowledge in approaching activities, internal
audit has not managed to have a significant impact on the consolidation of management and
internal control systems of a local public entity. This was even more needed as in the current
institutional context the internal audit function is related to the corporate governance processes,
risk management, ethics, strategic development and guarantees for achieving goals.

Positioning epistemological research
Positioning research aimed to establish epistemological issues, the central hypothesis
and body hypothesis, research methods and the methods of validating research hypotheses set
a priori. In this context, we formulated the following main research objective: Conceptual
and empirical research on the improvement of the organizational and functional framework
for the performance of public internal audit missions related to the financial accounting
activity developed at local public entities level, in accordance with the international and
European demands. The main purpose was structured in five subordinated objectives
(operational objectives), as follows:
Sip. 1 Dynamic presentation of the evolution, conceptual and reference framework of
public internal audit in Romania and perspectives for improvement of the functions as per
the international and national demands;
Sip 2 Theoretical and practical research on the current status of public internal audit
at local public administration level, awareness of the functions role and knowledge and
application of the methodological and procedural framework in the field;
Sip 3 Theoretical and practical research on the degree of involvement of public
internal audit in assessing the financial-accounting activity;
Sub-objective No. 4 The development and deepening related to risk management issues
and prevention and detection of financial-accounting fraud and of the impact of public

54
internal audit on the prevention and limitation of such phenomena;
Sip 5 Empirical investigation of the problematic for implementing the National
Internal Audit Standards in ensuring functionality of the public internal audit activity and in
achieving financial-accounting audit missions.

Scientific research hypotheses
Also, considering the limitation in implementing internal audit in local public
administration as well as the fact that such function does not have a sufficient contribution in
developing financial and control management systems, research has attempted to find an
answer to the question: To what extent public internal audit exercised at local public entities
level meets the management demands and the demands provided by the applicable
regulations in the European and international practice?
The paper attempts to validate the following general hypothesis: Does the
organizational and functional framework within local public entities ensure the increase in
the quality of the activity and does it meet the management demands and the national,
European and international requirements?
Starting from the general hypothesis, the scientific approach has formulated and
substantiated conclusions for identifying the best solution and at the same time finding the
answer to the following sub-hypothesis:
1. Spi 1 Are the conceptual basis, the principles, the rules and the procedural
framework of public internal audit compliant with the professional internal audit standards?
2. Spi 2 Are the role, importance and need for public internal audit understood by
the local public entitys management and is the reference framework of the public internal
auditor known and applied by internal auditors ?
3. Spi 3 Does public internal audit contribute to the improvement and dissemination
of financial-accounting performances at local public entities level?
4. Sip 4 Does the risk assessment performed by the public local entitys management
and the one performed by internal audit contribute to a better management of risks and to
fraud prevention and detection?
In order to achieve the hypotheses established we have proceeded to the collection,
processing and analysis of complex data in a wide range of areas such as: public entities
management, public internal audit, internal, financial, accounting audit, internal control,
corporate governance, risk management.

55
The research methodology
No requirements related to quality have been imposed so far for the internal public
auditor position and there has not been any uniform system regarding the professional training
of internal auditors in the public sector.
The degree in which internal audit is implemented within public administration is very
low, mainly prevailing in administrative-territorial units organized as villages, provided that the
legal framework imposes the internal audit function at all public entities level. At the same
time, within approximately half of the local public entities, internal audit is not ensured in
terms of functionality and the internal audit department includes only one position (job).
A first step in optimizing the internal audit process and increasing the implementation
degree of internal audit was performed by regulating the cooperation system in view of
conducting internal audit activities. Therefore, local public entities, apart from the possibility to
establish own departments for performing internal audit activities may also enter into
partnerships for jointly ensuring the internal audit function.
The internal audit perspective consists in the extension of the current role and in the
improvement of the work environment, at the same time ensuring an appropriate level of
performance. In order to reflect the best practices in the field, internal audit has the duty of
perfecting the current practices in order to address the needs of the entitys management, to
understand the events and the risk generating situations and identify ways of managing and
limiting such. Corporate governance also agrees with this vision providing that internal audit,
in order to be useful and efficient for the management, must bring more value.
In the current conditions characterized by the limitation of budgetary resources and the
increase and diversification of citizens needs, public entities must adopt the corporate
governance elements in practice. In such conditions, internal audit, an intrinsic component of
corporate governance has the purpose to support the management in the achievement of
objectives and in interfering in the corporate governance processes. Practice has proved that in
public entities where internal audit is well organized and involved in the corporate governance
processes, the guarantee of achieving the objectives is higher. At the same time, the weak
points in the functioning of corporate governance are identified and the management may rule,
at the right times, on the necessary measures for removing such.
The outcomes of the risk assessment process are presented to the entitys management
by the internal audit which sometimes fails to provide relevant information related to risks at
strategic level or at objectives level making them useful for the management. In various cases
the risk assessment process is superficial failing to reflect the actual situation existing at entity

56
level or the risks identified occur at operational level not concerning the entitys management
and being the responsibility of the functional structures management.
In this respect, the optimization of the risk management process involves the focus of internal
audit on identifying and assessing the strategic risks and the risks associated to the entitys
objectives. The alignment of significant risks to the development strategy of the local public
entity leads to a boost of the credibility and the image of internal audit towards the entitys
management which if granted the possibility to know the main risks threatening the
achievement of objectives can act accordingly.
Financial-accounting auditing is a main activity at public entity level, providing the
entitys management with the reasonable assurance that the economic operations and
transactions performed are registered in the primary accounting records, are in observance of
their nature, the applicable norms, regulations and standards and that the financial statements
are promoting a true and accurate image of the economic reality. Internal audit must bring an
extra value to the financial accounting activity which must arise from the assurance level it
provides.
In relation to the aspects presented above, please note that in terms of purpose and
mission internal audit is a component of corporate governance and a specific autonomous
activity imposing professionalism and correctness and supporting the improvement of the
public entitys activities by the extra value it brings. In such conditions, internal audit must not
be regarded as a managerial function but as an activity performed with a view to support the
management and the personnel of the financial-accounting department to improve its activities.
In our opinion, the financial-accounting system must not be considered as being
composed only of the activities performed in the financial-accounting department but as the
result of all activities performed within the entity, activities which have financial implications.
In this context, we estimate that according to the increasingly higher needs of taxpayers with
regard to the provision of public services and to the decisions that must be made based on
financial information, in view of satisfying such needs, internal audit has a triple role in relation
to the assessment of the financial accounting activity, as follows: (a) examining transactions in
terms of compliance with regulations, rules and specific procedures; (b) thoroughly assessing
the risk management way, the internal control and the management processes with a view to
establish whether such operate in terms of economy, efficiency and effectiveness and to
identify the existing problems and issue recommendations for the correction of such and (c)
monitoring the performance achieved, respectively whether the criteria established for the
implementation of the entitys objectives is accurate for the assessment of results and

57
estimate whether the results are compliant with the objectives.
The entitys management is responsible for creating a control environment favourable for
risk management and for the implementation of an efficient risk management strategy and the
internal audit is in charge with assessing risks and securing that the activities are performed.
The low standard implementation pace is due to the issues related to the knowledge and
understanding of the process, to which the management and the personnel are confronted and to
the difficulties encountered in relation to the risk identification, assessment, treatment, control
and monitoring.
By implementing an integrated risk management system the following may be ensured:
(a) strategy development, establishment of objectives and of risk management mechanisms
according to the appetite for risk. The development strategy of the public entity must be drafted
by taking into consideration the risks the entity is confronted with and the degree in which such
are handled. The objectives must be set according to the development directions and the
performance level sought; (b) the preparation of the activity plans and the allocation of
resources according to the risk response level. The risk level is established following diagnosis
analyses performed with regard to the level the risk may be accepted and to the organizational
culture related to the risk acceptance, treatment, avoidance or transfer; (c) the identification of
risk that may threaten the achievement of objectives under efficiency and effectiveness
conditions. The implementation of such mechanism in identifying and assessing the risks
affecting the achievement of objectives contributes to a better risk management; (d) the
management of risks affecting the achievement of objectives. The integrated risk management
is aimed at the risks associated to objectives and not at risks associated to operations. Thus, the
assurance that there is the possibility to implement a single control measure to manage more
risks and the possibility for the decisions made to be well grounded and to take into
consideration risk exposure; (e) the identification of opportunities and the valorification of such
with benefits for the public entity and (f) the proper use of resources. By knowing the risks
associated to objectives, the management may direct its decisions towards low risk activities
therefore ensuring a better use of available resources.
In our opinion there is no well developed risk culture in local public entities yet. The
processes related to the identification, assessment, treating and monitoring of risks are formal or
not completed yet, due to lack of practice, experience and lacking an extensive knowledge of
the methodology in the field. In order to ensure an efficient risk management process and to
maintain the risk level within acceptable limits, the management of the administrative territorial
unit must ensure an organizational culture open to risk management, a set of adequate

58
procedures related to risk management and a risk management commission which should
analyze and assess the reported risks and establish the appropriate control measures for the
mitigation of risks as well as for the persons in charge with risks at each functional structure
level.
The general feature of the integrated risk management system is that it encompasses all
risk monitoring mechanisms in the functional compartments of the public entity, the attention
being directed to the risks associated to objectives. There must be a direct relationship between
the components of the integrated risk management and the objectives of the organization.
At present, at local public administration level there is a lack of clarity in terms of
defining objectives and identifying risks and associating such to objectives. Practice consist in
identifying the activities and processes developed, dividing such in elementary operations and
identifying the related risk for each operation. The multitude of risks identified for each
operation makes it impossible to establish a correlation between risks and the entitys objectives
and to provide for the achievement of objectives.
In these conditions we have considered that the assessment of risks by internal audit must
rely on a two dimensional basis: the probability for the risk to occur and the impact of such risk.
Probability assessment, a quality related element, shall be achieved by assessing the risk
probability and by taking into consideration the quality factors specific to the objectives
assessment context. Impact assessment, another quality related element, shall be achieved by
assessing the risk consequences, in case such would take shape, considering the quantitative
factors specific to the financial nature of objectives.
In our opinion, the risk assessment methodology proposed in the case study, according
to which the selection of activities/actions subject to auditing shall be performed as per the
relation between the risk level established by impact and the probability assessment and by the
assessment of internal control, shall facilitate the achievement of high quality results in
internal audit, commensurate with a measurable extra value. Such risk assessment
methodology by internal audit will eliminate the arbitrariness currently existing with regard to
risk assessment and the establishment of auditable operations and will also enable audit
missions to focus on the high and uncontrollable risk areas and activities.
The implementation of such risk management assessment model at public entities level
shall lead to: an increase in the level of achievement of objectives; the promotion of an
organizational culture that is open to risks; the compliance with the legal requirements and
with the international norms; the efficient allocation and use of resources for addressing risks;

59
the improvement of the operational activity effectiveness and efficiency; the improvement of the
error and fraud prevention and management systems.
As regards error and fraud, internal audit is in charge with identifying, by the
implementation of specific methods and tools, the intention of the management or of a person
within the entity to commit fraud, investigating the area where fraud was committed and the
causes that generated it. In such conditions, the involvement of internal audit in the prevention
and detection of fraud must take into consideration the investigation of all elements and
circumstances related to the pressure, the input or the perception when committing fraud.

Personal contributions
Personal contribution to research is reflected achieved on several levels, as follows .
A. At the level of corporate governance believe that this approach allows
Professional management , which should show flexibility and transparency in the
decision-making authority to subordinates, formal rules management, delegation ability and
stability in order to achieve objectives.
increase managerial accountability by establishing and developing an implementation
program and internal control system development / management , objectives , actions,
deadlines and responsibilities and ensure reporting the results of implementing this system.
Improve performance by improving the functioning of the public entity in terms of
economy, efficiency , effectiveness , quality of public services provided, internal controls /
management , budget process , rational allocation and efficient use of available resources.
Decentralization and providing management by objectives , program budgeting and
performance measurement mechanisms.
Rigorous use of resources , reducing costs and focusing on programs to achieve
objectives. Knowledge development costs should be a key tool used to increase performance .
B. Regarding the strengthening of internal audit at national level believe that this approach
allows
Review of strategic objectives in line with the new vision of strengthening the internal
audit function.
Strengthen internal control / management of the internal audit department.

60
Improve internal audit of the entity's management and the entire staff to meet its
expectations .
Increasing interest in management and other personnel to the internal audit function by
improving the internal audit techniques and tools used to increase performance.
Changing role of internal auditing by focusing efforts to improve processes and
activities of the entities in assessing the efficiency and effectiveness of processes and activities
the technology used , governance , risk management and compliance and ethical behavior.
Developing the skills of internal auditors. to plan and carry out audit of performance and
mission system.
Provide supervision of the internal audit activity to improve internal audit quality ,
especially if the internal audit departments sized to one post.
Develop a methodological framework in internal audit by including provisions relating
to development plans, the exercise system audit and performance audit risk assessment system
based on the impact and probability , internal control and information gathering.
Develop a methodology uniform common to both the public and private sectors that
will provide quality business growth by creating a unified practice , the application of audit
techniques and methods similar to the same kind of common training issues and appropriate.
Adoption of the practice of internal auditors in the public sector internal auditing
international standards which will lead to the elimination of all discrepancies in internal audit
and improve the quality of the internal audit function.

C. The improvement of internal audit at the level of local public entities this approach ensures:
Internal audit should support governance processes by identifying vulnerabilities in its
operation and providing advice needed to design and implement strategies, policies,
mechanisms, procedures and application of ethical principles.
Internal audit must acknowledge the role of the entity and to make known and
understood goals.
Establish appropriate functional relationship between the entity's management and
internal audit , ensuring capacity building entity , process improvement and delivering value of
the entity.

61
The flexibility of the internal audit process in order to increase the implementation of
the function at the local government level.
Expanding the role and current state of internal audit by overcoming zone under the act
and improve the work so as to provide assurance about the performance.
maintaining quality in all actions carried out internal audit should.
Aligning internal audit objectives to the needs of the entity's management , so as to
help in the examination of the problems it faces and areas entity seeking solutions for
development.
Increased implementation of internal audit , setting up their own departments for
carrying out the internal audit or by association to ensure joint internal audit function.
Increase professional skills , given that the implementation of internal audit in
Romania until now , they have been imposed qualitative requirements for enrollment in the
function of public internal auditors.
Evolution of internal audit to advisory role to management , so most managers of
public entities to consider internal audit activity as a function designed to add value and
improve the system of governance.
D. With respect to the quality of internal audit on the financial and accounting research can:
Assess the relevance and reliability of financial information , assessing the relevance
and effectiveness of internal control , operations and information systems specific financial and
accounting activity , reliability and integrity of financial and operational information , and the
effectiveness and efficiency of operations.
Evaluation of financial accounting in terms of the system , following internal audit in
both line items and elements of performance.
Optimize financial and accounting activities by conducting examinations and
evaluations of all components and activities accounts, or financial implications and follow if
public funds are used in terms of efficiency and effectiveness and whether financial
information provided are relevant management and contribute to decision making.
Evaluation of financial accounting components and activities , or financial implications
of initiation until their completion and follow if public funds are used in terms of efficiency and
effectiveness.

62
Risk assessment and providing advice on risk management process specific financial
and accounting activity.
Increase the involvement of internal audit in the prevention and detection of fraud
related to financial-accounting activity . The involvement of internal audit in the prevention and
detection of fraud related to financial-accounting activity must consider investigating all
elements and circumstances related to pressure , encourage or perception of committing fraud.
E. Proposals for developing a set of indicators for measuring the additional value of the
internal audit. Currently, the majority of local public entities is realized measuring the
additional value of internal audit to improved public entity. For measuring the performance of
the internal audit activity and how this function contribute to improved public entity can use
performance indicators by which we can quantify the resources , costs and results of internal
audit. In our opinion, the indicators that can be used to assess the performance of internal audit
can be defined as follows:
a) Input indicators that contribute to the measurement of human, financial , material and
information necessary for the provision of internal audit are:
b ) indicators of processes that establish the necessary operating expenses of the internal
audit ,:
c ) output indicators that measure the results of the internal audit activity and at the
same time reflects the degree to which internal audit department carries out its mission and
objectives are the following.
d ) result indicators that allow monitoring of internal audit and appropriate decisions to
improve the performance of the internal audit.

Synthetic construction of the thesis research

Each chapter approaches both theoretical aspects, documented following a review of
specialized literature, publications and opinions of specialists in the field, and practical aspects
which have led to the embracement of personal views.
Chapter I: Steps, objectives and research methodology. The first part of the chapter
provides a summary of the actual stage of knowledge, identifying the conceptual framework in
which modern internal audit is placed at national and international level. The objectives pursued

63

were to delineate the scope of knowledge in the public internal audit research field and to argue
upon the current state of events, as scientific grounding of the subject. The delineation of the
scope of knowledge is also a premise for attaining the main objective of any scientific research
work, which is to bring added value to the scientific knowledge already existing in the
targeted field of research
3
.
The scientific research conducted involved a review and a quality analysis of the status
of research in the field and of the internal public audit problematic, by arguing on the main
contributions of several specialists to the scientific knowledge in the targeted field of research.
Moreover in this chapter we stated and designated the field we emphasized and in which
we conducted the research, we established the research objectives and the hypotheses and sub-
hypotheses underlying our research.
In the last part of the chapter we introduced the aspects regarding the research methods
applied, the context as well as the research methodology and a presentation divided in chapters
with regard to the aspects in discussion and the contributions brought.
Chapter II Theoretical and practical grounds in the local public administration sector. In
this chapter, we firstly aimed to provide an overview of the organization and functioning of
public entities, mainly local public entities. Therefore, we presented the public entity in theory,
as part of the local public administration sector, its functioning according to the decentralization
and autonomy principle, by the limited transfer of decisional power from central to local level.
The main purpose in this analysis was to establish the role and the mission of local public
entities as well their main features.
Furthermore we have provided an insight into the local public administration
environment, through strategic planning development and the manner of adopting and
grounding management decisions, including the typology of such and the influencing factors.
The analysis has provided support leading us to the idea that corporate governance at local
public entities level is the main element when it comes to increasing the efficiency and
effectiveness of activities performed as well as of their management. At the same time,
corporate governance also has a decisive role in the organization and consolidation of the
internal audit function at local public administration level.
Another aspect pursued in this stage of research was performance and namely the way
performance is assessed and measured in local public entities. The accent was laid on the
specific features, valences and meaning of performance within the public system. The analysis

3
Musta, R.V., Harmonization and Diversity between Necessity and Spontaneity, Casa Crii de tiin
publishing house, Cluj-Napoca, 2008

64
provided us with an insight into the way public funds are established and used on an efficiency
and effectiveness basis and which are the measures for the prevention and detection of errors
and fraud. At the same time the analysis provided us with support in proving that until present
performance in local public administration has been insufficiently measured only through the
assessment of human resources and financial performance.
In our opinion, the local public entity cannot achieve performance if irregularities,
inconsistencies are found or if the patrimony is harmed. In such conditions financial accounting
audits must be approached at system level considering all aspects of this activity.
Scientific research has continued with the analysis of functions and general duties of
local public entities with a view to identify the main factors influencing the establishment and
the achievement of the objectives set. We have also assessed the partnership and the
communication level between local entities and citizens, aiming to determine how public
entities act in the general interest of the community.
Towards the end of this chapter we have outlined the characteristics and limitations of
local public administration and according to the responsibilities imposed to such by the state,
we have determined the tendencies and perspectives for improving functional relations at local
and public entities level.
Chapter III Public internal audit in Romania; origins and positioning. The first part of
this chapter was mainly based on a documentary research and on a critical analysis on the
internal audit concept bringing evidence that this concept has been gradually improved in time
and has contributed to the creation of a freestanding field with own objectives, methods,
techniques and specific procedures. What is more, such has contributed to the development of a
new position, the internal public auditor.
As a result of several confusions in this respect, we have granted particular attention to
the public internal auditor concept, which has resulted in several viewpoints and a proposal for
enhancing the concept for such to ensure a better applicability and involvement in the issues
related to the efficiency and effectiveness of activities.
We have also granted a particular attention to the social-economic context underlying
the emergence of public internal audit and to the evolution of such position in our country, as
well as to the analysis of grounds related to the development and consolidation of the internal
audit activity. In this context we have proved that the implementation of internal audit in the
public sector did not arise out of a need but as a result of our countrys accession to the
European Union, being a condition imposed in Chapter 28, Financial Control.
The incorporation of European requirements and standards in the internal public audit

65
missions came out of the desire to find solutions to what needs to be done and improved in
internal audit missions in the public sector. According to the experience achieved in other
countries, the main challenge for an effective harmonization consisted, in our opinion, in the
ability to determine the high-risk areas, to identify the proper testing to be performed and to
establish the frequency of application.
What has also been taken into consideration in this chapter was the positioning of public
audit within the Public Internal Financial Control and the focus on the deficiencies of specific
regulations in the field, which have occurred from one period to another. We have also
performed an analysis on the failure to uniformly implement internal audit in the public system
in our country.
In the second part of the chapter the research was mainly focused on the analysis and
presentation of the institutional organization of public internal audit in Romania, of the place of
each component within the implementation and development of the internal audit position. The
end goal was to establish and state the social economical features of internal audit in the
Romanian public sector.
The analysis in terms of ethics has determined us to consider that the most convincing
argument in terms of ethics regulations is the need to legitimate the profession and to maintain
the reputation of the public internal auditor.
Based on the regulated audit types we have conducted an analysis of the degree of
covering such in relation to the scope of the concept and we have learned that such is very
limited as compared to practice, which has determined us to suggest ideas for the improvement
of each audit type (frequency, performance and system).
The examinations we have conducted were also related to the principles governing
internal audit within public entities, stated by specialists in the field, and we have provided
clarifications to the principles in relation to which there is no common view in specialty
literature.
Professional institutes in the field of internal audit have also received special attention in
terms of role and importance, along with international standards regulating the internal audit
activity and the way the independence and objectivity of internal audits is ensured.
The research has also supported us in identifying the current trend and issues related to
public internal audit and to come up with solutions contributing to the strengthening of its
position and to the acknowledgement of its importance and need by people in corporate
governance within local public entities.
The internal audit procedure provides examinations and evaluations of all components

66
and activities of public entities, assessing the way public funds are used in this field and
provides the management with information and independent opinions on how to achieve results
and manage the resources used in the process.
Due to endless confusion between the insurance services and the counselling services
offered by a public internal auditor to a public entitys management, we have attempted in this
study to bring contributions in order to clarify how such concepts should be understood and
acknowledged. At the same time we have also made a parallel between such services,
highlighting the differences and similarities, according to certain common criteria.
The chapter ends with a case study, a diagnosis analysis regarding the
complementarities between internal and public internal audit. Following the research, the
conclusion was that the two functions are similar in terms of methodology and procedure. For
harmonization purposes we have substantiated and proposed to regulators in the field to draft
the National Public Audit Standards, which shall be uniformly implemented by both functions,
internal and public internal audit.
Chapter IV Organizing public internal audit in local public administration - was resulted
from the desire to provide several pragmatic solutions to what needs to be done in order to
increase the organization and functioning degree at local public administration level and to
improve internal audit within public entities for ensuring future performance.
The first part of the chapter includes several aspects related to the organization and
functioning of public internal audit in local public administration, namely the positioning within
public entities, the identification of the components in the reference framework and the
classification of each so as to contribute to the effectiveness of internal audit.
We have also included and described within the reference framework of the multiannual
and annual planning of internal audit the effects on ensuring the general competences required
to achieve internal audit missions and on increasing the quality of insurance and counselling
services provided by internal audit to corporate governance.
Moreover, the general purpose and the other main purposes of internal audit have also
been established in order for internal audits to be able to guarantee to the management that the
risk management and internal control systems target the achievement of goals. In order to
define the main purposes of internal audit we have taken into consideration the fact that internal
audit is a component of the control system within the entity, assessing and improving efficiency
and effectiveness of the system based on the risk, control and leadership management
processes. In this context, the main purposes of internal audit are as follows: (1) risk
management assessment, internal audit supports the public entity by ensuring that the risk

67
management system is appropriate and sufficient in order to protect funds and public
patrimony, the good management of such, therefore contributing to the identification and
assessment of important risks and issuing recommendations for the improvement of such
system. (2) internal control systems evaluation, internal audit supports the management of the
public organization in maintaining an internal efficient and effective control, assessing the
reliability of financial and operational information, the efficiency and effectiveness of
operations, the fund and public patrimony management processes, the observance of laws,
regulations and contracts, (3) assessment of the public entitys management process, the audit
assesses the practices adopted by the entitys management in relation to management,
organizational culture, strategies and objectives, performance measurement or responsibilities
definition.
Along with the relation between public internal audit and internal/managerial control,
following the comparative analysis conducted, public internal audit and external audit have also
experienced a lot of new approaches and developments. In this respect, after presenting the
relationship between corporate governance and public internal audit and the connection thereof,
the conclusion was that the public internal auditor is part of the corporate governance
representing the key element and providing an insight into the way decisions are implemented.
The last part of the chapter focuses on a case study, a diagnosis analysis of the current
state of public internal audit implementation in local public administration, highlighting the
means for ensuring the internal audit function, compartments dimensioning, employment
dynamics, specialty, training and skills of internal auditors and identifying the existing system
issues for each area under research. Several solutions have been proposed for increasing quality
and for the future development of internal audit at local public entities level.
Chapter V Grounds on the financial-accounting activity and the impact of internal audit on
such activity. Firstly, an analysis of the financial-accounting system within local public
entities is performed, mostly in terms of role, place and significance of the financial-accounting
activity within public entities, as well as in terms of its role as information source for users both
from the internal and external environment of the entity.
We have reviewed the opinions of several authors illustrative of the specialty literature in
the field, with regard to the definitions related to the normalization and harmonization of
accountancy. The conclusion is that accounting normalization is a set of rules and regulations
that entities must comply with for the preparation and presentation of financial-accounting
information. The evolution of accounting normalization by the general accounting plan
provides, as evidenced by practice, the implementation of theory and of Anglo-Saxon practices,

68
process specific to EU member states.
The separation of public internal audit from the activities of the public entity is imposed
by practical realities and by the guarantee provided by audit with regard to the effectiveness of
risk management, the functionality of internal control and of governance processes. The
accurate description of the value creating processes and the provision of information required
for the decision making process are two key aspects outlining importance of accountancy in
general, which is the contribution to the dynamic management of public entities at the same
time attempting to bring clarification to important questions related to the economic and
practical existence of such.
The second part of the chapter refers to the extent in which financial-accounting
information may be presented and the performance of such. According to research in the field, a
description of the features of financial-accounting information has been provided and then
clarifications were brought to the theoretical approaches with reference to the value, quality and
importance of financial-accounting information.
Other aspects discussed in the chapter were related to the meaning and value of
financial-accounting information and its users, as well as to the need for the internal audit to
assess financial-accounting information.
In such context, we have stated the importance of the financial-accounting system as
source of information and the connection between financial-accounting information and several
users of such, including the disagreements related to the types of financial- accounting
information that need to be presented and to their quality.
The chapter also approached the organization manner of the financial-accounting
activity and of its importance within the public entity by providing a well grounded analysis of
the financial-accounting function in terms of management. Furthermore, we have conducted a
comparative analysis between the accounting practice of public institutions and general
accounting and an analysis of the features of these subject matters.
The second half of the chapter introduces the approach of the financial-accounting
activity through public internal audit, the role of internal audit in ensuring the supply of reliable
and relevant information and in optimizing activities and processes specific to the financial-
accounting activity. Another analysis was aimed at measuring the impact of internal audit on
the financial-accounting activity upon planning and achieving the internal audit missions.
Chapter VI The risk associated to the financial-accounting activity between assumption and
reality within local public entities. Firstly we are introduced to the role, need and importance
of risk management and control by the management of a public entity, considering that the

69
performance of a public entity is influenced by its capacity to manage the risks associated to the
objectives set. Capacity includes methods, strategies and tools involved, through which risks
are managed and controlled and also the management staff which is responsible for the
implementation and development of control facilities intended to mitigate the risk level.
The purpose of such risk management process is to identify the risks to which the public
entity is confronted in the achievement of its goals and to manage such so as to avoid the risks
to turn into reality. In this context, risk management is an important direction in which internal
audit focuses its actions regarding the identification, management and assessment of risks and
with a view to increase efficiency and effectiveness of the activities performed.
Considering the importance of internal audit in the risk management and assessment
process, the research has been extended from specialty literature and the analysis of
international standards in the field, to the practical field, providing how the risk management
process is understood and implemented within local public entities.
Taking into consideration the issues that we identified in relation to risk management as
well as the fact that public internal audit, following a risk analysis methodology, only provides
guarantees regarding the operations associated to an activity and not in relation to the
achievement of objectives, we have performed two case studies, by comparison:
a) a practical risk management methodology to be implemented by the public entitys
management. The study is mainly focused on the way risks are identified at public entities
level, on the persons in charge with the development of the process, on the analysis of the way
in which risk management reporting is performed, laying stress on the activity of the Risk
Management Commission and on the way risks are handled as well as on the control measures
to be implemented in view of mitigating the risks. The final part of the study provides an
analysis on risk monitoring and on the draft and update of the Risks Register.
b) a case study on risk assessment by public internal audit, considering the likelihood
and the impact in establishing the risk level and the functioning degree of internal control for
the selection of the audit objectives.
The research is basically a new way of conducting internal audit in relation to risk
assessment, which seeks to increase the awareness and responsibility of the entitys corporate
governance and of internal auditors. The study provides a description of the duties and
responsibilities of internal auditors with regard to the assessment of risks associated to the
objectives set by the entities and to the determination of the audit objectives according to the
risks control level. The study also deals with the methodology for assessing internal control and
the contribution to the selection of objectives for testing purposes.

70
The conclusions of the research have enabled us a deeper understanding of the risk
management process, of the responsibilities of the public entitys management and employees
in implementing the process as well as of the involvement of internal auditors in assessing and
improving the risk management process. At the same time, studies have facilitated the
verification of the research hypotheses.
Chapter VII The internal audit- key factor in the prevention and detection of fraud related
to the financial-accounting activity within local public entities, provides an analysis of the
fraud and error concepts and on the way fraud in financial-accounting activity is detected by the
organization and assurance of a strong internal/managerial control system.
Taking into consideration the effects of fraud on public entities, the research has also
included the factors triggering fraud, the clear signs of fraud and the types of fraud related to
the financial-accounting activity, as well as the responsibilities of the management, personnel
and internal audit in fraud prevention and detection.
According to the specific requirements stipulated by the international internal audit
standards that provide, among others, the obligation of a proper communication with the
persons in charge with corporate government in order to determine the degree of involvement in
fraud detection and prevention as well as the way errors and irregularities identified during an
internal audit mission are communicated.
Considering the low degree of involvement of internal auditors within local public
entities, when it comes to fraud prevention and detection in relation to the financial-accounting
activity, apart from the questionnaire and the partial validation of the hypotheses in discussion
we have also performed a research on the extent and the manner in which the internal auditor
can get involved in the fraud.
The research was also extended to the role the internal audit plays in fraud detection and
prevention and to the impact on investigations performed in relation to the entity, the
management or the personnel.
Towards the end of this chapter, our research efforts were directed to the relationship
between creative accounting and fraud, attempting to provide an answer to the question whether
creative accounting brings any contribution or support to fraudulent acts.
Chapter VIII Positive research on the impact of public internal audit on financial-
accounting; Description of the research and study methodology, is mainly based on
practice, it is an empirical study on the way the management of local public entities is aware of
the role and importance of public internal audit, on the way financial-accounting is approached
by public internal audit and on the involvement of internal auditors in risk management and in

71
fraud related to financial-accounting.
The empirical research consisted in testing the way in which the public entitys management
acknowledges the necessity and importance of audit, the meaning that internal audit grants to
the financial-accounting activity and the involvement of internal auditors in risk management
and fraud prevention related to the financial-accounting activity.
The questionnaire was mainly based on research work and on information found in the
studies under analysis and in documents drafted by regulators in the field of public internal
audit.
The objectives pursued by sending the questionnaire were: to measure the amount of
interest in developing the methodological and procedural framework in the field, to increase the
organization of the internal audit within local public administration and to develop the practice
area by providing solutions related to the involvement of internal audit in financial-accounting
auditing, mainly with regard to the assessment of risks associated to the objectives in the field
and also for fraud limitation purposes.
The questionnaire included questions the purpose of which was to identify the way
management acknowledges the role of internal audit within the public entity, whether the
financial-accounting activity is approached in internal audit missions at system level, namely if
operations are monitored as of initiation until completion and if the risk analysis performed by
internal auditors minimizes the risk for error and fraud.
The sample group size was of 185 respondents. The questionnaire includes a set of 30
questions developed so as to obtain a summary of relevant information on the implementation
and exercise of internal audit at local public administration level. Being aware of the risk to
receive limited feedback, we have resorted to personal survey by direct distribution to
respondents, according to the sampling performed. By applying such method we obtained 179
responses (with an acceptable 96.76% response rate).
As a result of the study conducted, the hypothesis and the sub-hypotheses established
were partially validated or were not validated at all, as follows:
Main hypothesis: The need to improve the functional and organizational framework of public
internal audit within local public entities, in order to increase the quality of activities and to
respond to management demands and requirements at national, European and international
level was partially validated, considering the following:
Sip 1: The conceptual grounds, principles, rules and procedural framework of public internal
audit are compliant with the international internal audit standards, was validated in full,
creating the normative, methodological and procedural framework at national level required for

72
exercising the public internal audit activity.
Sin 2: The role, the importance and the need for public internal audit are understood by the
public local entitys management and the reference framework of public internal audit is known
and applied by internal auditors, was partially validated, the internal audit function is not
ensured in over 60% of public local entities. 29% of the respondents within entities which
ensured the internal audit function claim that the communication level is very low between
internal auditors and the company management and 6% claim they have had no
communication with the management and estimate that such issues can be settled by raising the
awareness of managers, through specialized seminaries in this regard.
Sip. Public internal audit contributes to the improvement and dissemination of financial-
accounting performances at local public entities level, was partially validated, approximately
38% of the respondents claim that the auditing of financial-accounting activity is performed
every three years and is not considered an issue of local public entities. Approximately 64% of
respondents claim that the subjects of internal audit missions only regard some parts of the
financial-accounting activity and that there has never been a system audit performed so far and
the activities have not been followed up from initiation until completion. In this respect, only
the financial-accounting department was involved in internal audit missions and not the
adjacent departments where economic operations were performed. Also, in 4% of the cases the
respondents claim not to have planned or achieved financial-accounting internal audit missions
considering that such are subject to financial audit. In our opinion, planning and achieving
internal audit missions only for financial-accounting activities without monitoring operations
from initiation until completion constitutes a serious problem, since risk analysis must be
performed according to the risks associated to objectives and internal audit does not guarantee
the achievement of objectives through such method.
Sip. 4: Risk assessment by the local public entitys management and risk assessment performed
by internal audit complement each other, contributing to a better risk management and to the
prevention and detection of fraud, has not been validated and the majority of respondents claim
that the planning and achievement of audit missions is made based on risks, however the risks
analyzed are identified according to each audited matter, in great detail and not depending on
the objectives set.
Such practice is determined by the consequence of applicable regulations stating that
auditable activities are described as auditable operations and the risks are identified in each
particular case. Following such practice, internal auditors provide guarantees in relation to the
operation level of internal control and to the fulfilment of such but cannot guarantee for the

73
achievement of the entitys objectives.
As regards fraud, after processing the responses submitted by respondents it has been
acknowledged that internal audit missions do not include objectives related to fraud
identification or analysis. On the other hand, if such is identified upon assessment of the other
objectives it shall be immediately notified to the entitys management which shall be
responsible for researching the extent in which such has occurred and the consequences caused.
The final part of the chapter states the conclusions and recommendations drawn from the
empirical research activity.
Summary, contributions, dissemination of research results and guidelines for the future,
firstly introduces the final conclusions of the research work and outlines the scientific and
applicative contribution of the work, with an emphasis on the fact that internal audit in local
public entities gains more and more ground. According to the communication with corporate
governance, the area of interest has been extended following changes at international and
national level in relation to the internal audit concept, and following the managements request
for internal auditors to supply quality services. The research process ends with the limitations
and difficulties encountered related to the approach and the accomplishment of the research
topic, future proposals and research ideas as well as the way in which the results of the
scientific research were disseminated.

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UNIVERSITATEA VALAHIA DIN TRGOVITE

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