Internal public audit of Brebu Nou Town Hall, organised under Romanian Law no. 672/2002 on internal public audit.
- What internal public audit is
- Functionally independent and objective activity, providing the institution's management with assurance on the achievement of objectives, the efficiency and effectiveness of processes · helps improve operations through a systematic and methodical approach.
- How it is organised in small communes
- For public entities with a reduced budget, internal public audit may be provided · (a) through its own compartment, where financially feasible · (b) through cooperation with other territorial-administrative units · (c) through an agreement with the audit structure of the County Council, under art. 14 para. (1) lett. b of Romanian Law no. 672/2002.
- Types of missions
- System audit (analysis of the adequacy of control systems) · performance audit (efficiency and effectiveness of resource use) · regularity audit (legality and compliance) · ad-hoc missions.
- Annual audit plan
- Approved annually by the head of the institution · includes the audited objectives, the period, the allocated resources · published on the site.
- Audit reports
- The individual reports of the missions are internal documents · the summaries of the reports and the annual activity report are accessible on request, under Romanian Law no. 544/2001 (subject to the applicable confidentiality rules).
- Legal framework
- Romanian Law no. 672/2002 on internal public audit, republished · Government Decision no. 1086/2013 approving the General Norms on the exercise of internal public audit activity · professional standards of public auditors, approved by order of the Minister of Public Finance.
- Responsible office
- Secretariat · primaria@brebunou.ro · +40 727 609 209