Theoretical Considerations Regarding Identification and Analysis of Risks to Develop the Audit Program of a Public Institution
Journal Title: Academic Journal of Economic Studies - Year 2017, Vol 3, Issue 1
Abstract
This article addresses some theoretical considerations on risk identification and analysis for the development of a public institution audit program. Starting from the three proposed objectives, the author makes a synthesis of the literature based on the two central concepts of the study: Audit and Risk Management. Here are presented the internal audit organisation mode at a public institution and the stages that are going to identify and analyse the risks in order to draw up the audit program at the public institution and finally highlight the audit program of the public institution. The whole article is sprinkled with figures and tables designed to facilitate the perception of readers and specialists interested in the field of auditing. The article concludes with the author's conclusions regarding the identification and analysis of risks for the preparation of the audit program of a public institution.
Authors and Affiliations
Dan Ioan Topor
Keywords
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