References
- [1] https://na.theiia.org/standards-guidance/mandatoryguidance/Pages/Definition-of-Internal-Auditing.aspx.
- [2] M. Ghiţă, M. Sprânceană, Auditul intern al instituţiilor publice, Bucureşti, Tribuna Economică Publishing House, 2004, p.22.
- [3] Government Decision no. 1259/2012; for the approval of the Norms regarding the coordination and development of the national attestation processes and of continuous professional training of the internal auditors from the public sector and of the natural persons.
- [4] Romanian Government Decision no. 1.086/2013.
