Conceptual Specifications Regarding the Primacy of System Auditing Over Other Types of Auditing within the Ministry of Defense
By: Sebastian Floştoiu and Marius Milandru
References
- *** International Auditing Standards - 2005, available at: www.cafr.ro.
- *** Law no. 672/2002 regarding internal public auditing, republished, with subsequent modifications.
- *** Law no. 191/2011 regarding the modification and completion of Law no. 762/2002 regarding internal public auditing.
- *** Report on the Comparison of compliance, operational and system auditing. drafted through the PHARE RO project 2002/000.586.03.04.13.
- *** Resolution of the Romanian Government no. 1086/2013: General norms regarding the practice of auditing activity.
- *** The Order of the Ministry of the National Defense no. M 67/2014: Methodological norms regarding the practice of internal public auditing in the MoD. 64
Language: English
Page range: 58 - 64
Published on: Apr 22, 2017
Published by: Nicolae Balcescu Land Forces Academy
In partnership with: Paradigm Publishing Services
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© 2017 Sebastian Floştoiu, Marius Milandru, published by Nicolae Balcescu Land Forces Academy
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.