REMARKS ON THE IMPORTANCE AND NECESSITY FOR PUBLIC ENTITIES TO ASSOCIATE IN ORDER TO PERFORM EFFICIENT ACTIVITIES OF INTERNAL AUDIT

In Romania, due to territorial extend of the audited entities, we deal with a great number of isolated departments for internal audit, consisting of 1 to 2 auditors. The international audit standards recommend that the number of internal auditors should cover at least the minimum of activities performed by the departments for internal audit. Related to this matter, the first-class international practice recommends that their number should be of three intrenal auditors at least. The internal auditors of these departments consisting of 1 to 2 individuals encounter particular problems concerning the documentation, standards acquiring or implementation