2015年内部审计外文翻译--罗马尼亚公共部门内部审计活动的影响和结果

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1、2850 英文单词， 1.5 万英文字符 ，中文 4300 字 文献出处： Alexandra Narcisa Cioban (Lucan, Hlaciuc E , Zaiceanu A M . The Impact and Results of the Internal Audit Activity Exercised in the Public Sector in RomaniaJ. Procedia Economics and Finance, 2015, 32(3):394-399. The impact and results of the internal audit activi

2、ty exercised in the public sector in Romania Alexandra Narcisa Cioban (Lucan), Elena Hlaciuc, Ana Maria Zaiceanu Abstract What should we do to get favorable and measurable result of the public internal audit activity? An overall evaluation of the internal audit activity exercised in recent years in

3、the public sector in Romania in order to identify the reasons for malfunctioning and finding possible solutions that lead to more efficient internal audit activity. Regarding this, the research disseminates information obtained from public internal audit reports; it examines audit risk, organization

4、al framework, attributes of the audited entity and highlights the interaction of these factors that influence differently the effectiveness of internal audit. Following a thorough search, we can say that the impact of internal audit in the public sector is strongly influenced by the quality of inter

5、nal audit mission and also by early and accurate identification of the risks while organizational framework and audit attributes have not a severe impact on audit efficiency. Keywords: internal audit, impact, public sector, internal audit mission, risks, audit efficiency, results, Romania; 1. Introd

6、uction The public sector is present in the economic life in various ways. There is no market economy in which the public sector is not meant to be more or less present, directly or indirectly, between factors influencing and orienting the economic operators, respectively their activity. The progress of events linked to this field (the passing from the communist system to a market economy) has implicitly changed the control activity as well, the consultancy and insurance of the activity of pub