New amendments and completions have been adopted to the internal public audit law.
In carrying out audit assignments, internal auditors shall perform their work on the basis of a service order issued by the head of the internal public audit department, which explicitly stipulates the purpose, objectives, type and duration of the internal public audit, as well as the appointment of the audit team.
Public internal audit assignment objectives are clearly defined for each assignment based on the outcome of the risk assessment and internal control and address the risk management, control and governance processes associated with the auditable area.
The annual draft internal public audit plan is prepared by the internal public audit department, based on the risk assessment associated with the various structures, activities, projects or operations, as well as by taking into account the suggestions of the head of the public entity in consultation with the hierarchically superior units, taking into account the recommendations of the Court of Accounts of Romania and the European Commission bodies.
During the elaboration of the multi-annual internal public audit plan, as well as during its implementation, the missions requested by the Romanian Court of Accounts have priority.
