Articolul precedent |
Articolul urmator |
266 10 |
Ultima descărcare din IBN: 2023-08-04 14:57 |
SM ISO690:2012 POPA, Ludmila, BABUCI, Petru. Provocări în asumarea raspunderii în administrația publică. In: Teoria și practica administrării publice, Ed. 26, 20 mai 2022, Chişinău. Chişinău: Centrul Editorial-Poligrafic al USM, 2022, Ediția 26, pp. 13-17. ISBN 978-9975-3542-3-3. |
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Teoria și practica administrării publice Ediția 26, 2022 |
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Conferința "Teoria și practica administrației publice" 26, Chişinău, Moldova, 20 mai 2022 | ||||||
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Pag. 13-17 | ||||||
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Rezumat | ||||||
In this article are provided insights on the level of compliance as well as performance of internal control across public sector. This article is focused namely on internal control, as good governance, risk management and compliance is a requirement and priority of the public administration in these challenging periods. The application of the COSO model gives an easy way to perceive, plan, implement and monitor the internal con-trol, in order to achieve a growing pace of efficiency and effectiveness of overall control system of the public administration. As usual for these types of (quick) researches, there were used methods of collecting secondary data, both internal and external, through the study and analysis of statistical data, reports of public entities, reports of local and international organizations. The study used methods and tools of analysis and research both general and specific, characteristic for the studied object. The methods were targeted for both types of collected data – qualitative and quantitative. The revealed results prove an initial level of implementation accompanied by a strong need of increased awareness, capacity building, responsibility and further development. Some of the gathered records show a complete lack or poor efficiency of a structured model and as such with direct impact on the effectiveness of internal governance, risk management and control, influencing the overall efficiency of public money spending and resource management. |
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Cuvinte-cheie public sector, good governance, accountability, internal control, risk management, Internal audit |
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