FUNDAMENTAL COORDINATES OF AN AUDIT GUIDE OF REGULARITY/COMPLIANCE, APPLICABLE WITHIN THE MINISTRY OF NATIONAL DEFENCE

Vasile Timofte
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引用次数: 0

Abstract

In this article we would like to present the way in which we tried to set up an internal audit guide of regularity/compliance for the entities of the Ministry of National Defence, starting from the already existing model in the Internal Audit Department for such type of audit, but seeking to add new elements from the following sources of documentation: the national legislation in force in this field; the study conducted among internal auditors and representatives of military entities, based on the Balanced Scorecard Model; the challenges that the new socio-sanitary phenomenon has generated at global and national level ‒ Coronavirus pandemic; new research and achievements obtained in recent years by theorists and practitioners in the field of public internal audit.  
国防部内部适用的定期/合规性审计指南的基本坐标
在这篇文章中,我们想介绍我们试图为国防部各实体建立一个定期/合规的内部审计指南的方式,从内部审计部门已经存在的此类审计模式开始,但设法从以下文件来源增加新的内容:该领域现行的国家立法;内部审计员和军事实体代表根据平衡记分卡模式进行的研究;新的社会卫生现象在全球和国家层面带来的挑战——冠状病毒大流行;近年来,公共内部审计领域的理论界和实务界取得了新的研究成果。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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