Audit Intern in Sect Public

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Analele Universit ii Constantin Brncui din Trgu Jiu, Seria Economie, Nr. 3/2009

Annals of the Constantin Brncui University of Trgu Jiu, Economy Series, Issue 3/2009

377

IMPLEMENTAREA AUDITULUI

INTERN N SECTORUL PUBLIC DIN

ROMNIA

ec. George CALOTSorin VNTORU

Universitatea din Craiova

Abstract:n conformitate cu cerinele europene,

Romania a nceput implementarea auditului internn sectorul public n 1999 printr-o reform la

nivelul Sistemului de Control Financiar InternPublic.

Pentru a stabili direciile strategice petermen scurt i mediu pentru controlul financiarintern public n Romnia, a fost dezvoltat Strategia

pentru Dezvoltarea Controlului Financiar InternPublic care a fost finalizat n octombrie 2001.Acest document stabilete arhitectura pentru noulsistem de audit intern din sectorul public.

Negocierile pentru Capitolul al 28-lea Controlul Financiar au nceput n timpulConferinei Interguvernamentale Romania UE din28 iunie 2002, in conformitate cu Poziia Uniunii

Europene i implementarea Planului de Aciunepentru noul sistem s-a realizat n cteva etape:

a) Stabilirea cadrului legal pentru auditulintern, inclusiv norme i proceduri;b) Realizarea de instituii, i anume refacereavechilor structuri de control interne;c) Instruire profesional;d) Consolidarea activitii de audit intern

prin creterea contientizrii administraieireferitor la rolul auditului intern;

Dup analizarea etapei curente deimplementare pentru auditul intern n sectorul

public, putem concluziona c Romnia se afl pedrumul cel bun, sprijinind realizarea iconsolidarea funciei de audit intern la nivelulcompaniilor, n conformitate cu o bun practic ndomeniu.

n concluzie, eforturile fcute pentru aarmoniza legislaia naional n acest domeniu cuacquis-ul comunitar ar trebui s continue cu accent

pe cerine chiar i mai stricte, astfel nct s serealizeze armonizarea dintre cadrul legislativromn, directivele Uniunii Europene i Standardele

Internaionale de Audit.

THE IMPLEMENTATION OF THE

INTERNAL AUDIT IN THE PUBLIC

SECTOR FROM ROMANIA

George CALOTSorin VNTORUUniversity of Craiova

Abstract:In compliance with the European

requirements, Romania started implementing internalaudit in the public sector in 1999 through the reform at

the level of the Public Internal Financial ControlSystem.

To set the startegic directions on a short andmedium term for public internal financial control in

Romania, the Strategy for Developing the PublicInternal Financial Control in Romania has beendeveloped and it was finalised in October 2001. Thisdocument set up the architecture for the new internalaudit system in the public sector.

Negociations for Chapter 28 FinancialControl started during the IntergovernmentalConference Romania EU from June 28th 2002, incompliance with the Common Position of the European

Union, and the implementation of the Action Plan forthe new system was done in several stages:

a) Setting up the legal framework for internalaudit, including norms and procedures;b) Institution building, namely reengineering theold internal control structures;c) Professional training;d) Strengthening the internal audit activity byraising the awareness of the management on theinternal audit role;After analising the current stage of

implementation for internal audit in the public sector,we may conclude that Romania is on the right track,

supporting the set-up and strengthening of the internalaudit function at the level of the entities, in accordancewith the good practice in the field.

To conclude, the efforts made to harmonise thenational legislation in this field with the acquiscommunautaire should proceed, focusing on even

stricter requirements, so that an harmonisation betweenthe Romanian legislative framework, the EuropeanUnion directives and the International Audit Standardsmay be achieved.

Key words: internal audit, reformof the publicfinancial control, public sector.


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Cuvinte cheie: audit intern, reformasistemului de control financiar public, sectorul

public.

Romnia s-a nscris pe drumulimplementrii auditului intern n sectorul

public, n conformitatea cu cerineleeuropene, nc din anul 19991 prinreformarea Sistemului de Control FinanciarPublic Intern - CFPI.

Reforma sistemului de controlfinanciar public din Romnia a presupustrecerea de la un sistem exercitat, n

principal, din exteriorul instituiei axat peinspecii i rspunsuri la sesizri, la unsistem de control propriu fiecrei entiti

publice, capabil s limiteze efecteleriscurilor cu care se confrunt instituia nndeplinirea obiectivelor sale.

n acest context, a fost definit,pentru prima dat n sectorul public,noiunea de audit intern i i-a fost stabilitdomeniul de aplicare prin definirea exact anoiunii de fond public i patrimoniu public.

De asemenea, prin adoptarea actuluinormativ constitutiv al CFPI n Romnia aufost stabilite obiectul auditului intern,modul de organizare, atribuiilecompartimentului de audit intern i modulde desfurare al acestuia.

n aceste condiii, MinisterulEconomiei i Finanelor a avut un rol nndrumarea metodologic, perfecionarea

pregtirii profesionale i analiza periodicasupra modului de respectare a normelor i

instruciunilor referitoare la auditul intern.Aceast reglementare pilot n

domeniul CFPI coninea o serie de puncteslabe care au influenat funcionarea optima acestei forme de control exercitat de statasupra banului public. Principalele puncteslabe ale acestei reglementri pot fi descriseastfel:

a) din punct de vedere normativ:- definiia auditul intern nu era

aliniat conceptelor similare utilizate pe

Romania has entered itself on the way ofimplementing the internal audit in the publicsector, in accordance to the European requests,

since 1999 (The Government Order No.119/1999 regarding the internal audit and thepreventive financial control concepts used atthe European level, thus allowing theappearance of some confusions regarding therole and the functions of the internal audit ) byreforming the Public Internal FinancialControl System PIFC.

The reform of the public financialcontrol system from Romania supposed

passing from an system exerted, mainly, from

outside the institution, based on inspectionsand answering intimations, to a control system

proper to each public entity, able to limit theeffects of the risks which the institutionconfronts to in reaching its objectives.

In this context, it was defined, for thefirst time in the public sector, the internal auditnotion and it was established its applicationfield by defining the public fund and public

patrimony notion.By adopting the constitutive normative

act of PIFC in Romania, there have also beenestablished the object of the internal audit, theway of organizing, the attributes of the internalaudit compartment and its developing way.

In this situation, the Ministry ofEconomy and Finance had a role in themethodological guiding, professional trainingand periodical analysis of the way ofrespecting the norms and instructions referringto the internal audit.

This pilot settlement in the PIFC fieldcontained a series of weak points which haveinfluenced the best functioning of this controlform exerted by the state to the public money.The main weak points of this settlement can bedescribed as it follows:a) From the normative point of view: The definition of the internal audit

was not in accordance to the similar Because of the fact that in the sphere

of the manager responsibilities do not enter the

delegated preventive financial control, there


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plan european, permind astfel apariiaunor confuzii n cea ce privete rolul ifunciile auditului intern;

- ntruct n sfera responsabilitilor

manageriale nu intra i controlul financiarpreventiv delegat, existau incertitudinireferitoare la independena iresponsabilitatea att a controlului financiar

preventiv delegat ct i ale auditului publicintern, att la nivelul entitii ct i lanivelul Ministerului Finanelor Publice;

- modul de organizare i desfurarea auditului intern n sectorul public erainsuficient, din acest act normativ lipseauinclusiv reglementri referitoare la rolul

unei uniti centrale a auditului intern nsectorul public. Aceste aspecte negative, auavut ca consecin definirea inexact arolului pe care auditul intern l avea nrelaie cu interdependena safuncional(planul de audit, auditri

punctuale, sistemul de raportare alauditului, statutul auditorului intern etc);

- inexistena unei definiii clarereferitoare la elementele constitutive aleinterdependenei funcionale dintre auditorii

interni i controlorii preventivi, a avut unimpact negativ asupra sistemului romnescde CFPI;

b) din punct de vedereorganizaional:

- structurile de CFPI nu deineau unpersonal cu o pregtire profesional iexperien corespunztoare necesarexercitrii funciei de audit intern nconformitate cu standardele europene deaudit;

- responsabilitile managerilor dinentitile publice, nu erau definite astfelnct s i contientizeze cu privire laresponsabilitilor lor pentru unmanagement financiar sntos;

- inexistena unui sistem informaticoperaional care s permit creterea

ponderii auditului documentar(din birou)comparativ cu cel desfurat la faa locului.

c) din punct de vedere procedural:

- lipsa unei metodologii de audit

were uncertainties regarding the independenceand responsibility of both the delegated

preventive financial control and the publicinternal audit, both at the entity level and at

the level of the Ministry of Public Finance; The way of organizing and

developing the internal audit in the publicsector was insufficient, from this normativeact were missing the settlements regarding therole of a central unit of the internal audit in the

public sector. These negative aspects had as aconsequence the improper definition of therole that the internal audit used to have inrelation to its functional interdependence (the

plan of audit, the punctual auditing, the system

of reporting the audit, the status of the internalauditor etc);

The non-existence of a cleardefinition regarding the constitutive elementsof the functional interdependence between theinternal auditors and the preventivecontrollers, had a negative impact upon theRomanian system of PIFC;

b) From the organizational point ofview:

The structures of the PIFC did notinclude personnel with professional trainingand experience, necessary to the exertedfunction of internal audit, in accordance to theEuropean standards of audit;

The responsibilities of themanagers from the public entities, were notclearly defined in order to make themunderstand their responsibilities for a healthyfinancial system;

The non-existence of anoperational informatics system which allowedthe increase of the documentary audit (fromthe office) comparing to the audit developed atthe working place.

c) From the proceeding point of view: The absence of an internal audit

methodology and of any practical guidesregarding the activity of internal audit for themain support functions of the entity, decreasedthe relevance and the efficacy of the internalaudit activities;

The methodological norms of audit


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intern i a unor ghiduri practice privindactivitatea de audit intern pentru

principalele funcii suport ale entitiidiminua relevana i eficacitatea

activitilor de audit intern;- normele metodologice de audit nuerau n conformitate cu cerineleinternaionale i europene n domeniu, faptcare se rsfrngea asupra calitii activitiide audit intern;

- lipsa unei metodologiicorespunztoare realizrii auditului de

performan avea ca efect nederulareaacestor tipuri de misiuni.

Chiar dac aceast reglementare, a

dat dovad de multe puncte slabe, a avutun rol benefic ntruct pentru prima dat s-arealizat o delimitare clar ntre controlintern, control financiar preventiv propriu iaudit intern.

De asemenea, acest act normativ acreat baza organizaional, att la nivelcentral ct i la nivelul aparatului local,care s asigure operaionalitatea la nivelnaional. Aceste structuri de audit intern aurspuns principiului separrii funcionale,

ntruct ele nu erau implicate n nici un feln gestionarea i executarea activitiiauditate din cadrul entitilor.

Reformarea propriu zis aSistemului de Control Financiar PublicIntern a nceput odat cu negocierile deaderare a Romniei la UE, care au fostlansate oficial n primul semestru al anului2000, respectiv n 15 februarie 2000, pedurata preediniei portugheze a UE.

Elementele definitorii ale strategieide negociere pentru anul 2001 au constat nabordarea preponderent cantitativ a acestui

proces, concentrat fiind pe analizareantregului acquis comunitar, precum iorientarea preponderent intern ctredesfurarea negocierilor inter-instituionale n cadrul Delegaiei Naionalei ctre consultri cu partenerii sociali,

partidele politice i comisiile parlamentare.De asemenea, Romnia a adugat i alte

dimensiuni procesului de elaborare a

were not in accordance to the international andEuropean requests in the field, fact whichinfluenced the quality of the internal auditactivity;

The absence of a methodologycorresponding to developing the audit ofperformance, had as an effect the unrolling ofthis type of missions.

Even if this settlement proved to haveweak points, it had a good role because for thefirst time it has been made a clear delimitationamong the internal control, proper preventivefinancial control and internal audit.

This normative act has alsorepresented the organizational basis, both at

central and local apparatus level, whichinsured the use at the national level. Thesestructures of internal audit have answered tothe functional separation principle, becausethey have not been implied in managing andrealizing the auditing activity from the entity.

The proper reform of the of the PublicInternal Financial System has started at thesame time with the adhesion negotiations ofRomania to the European Union, which werelaunched in the first semester of the year 2000,meaning 15 February 2000, while Portugalwas the president of the European Union.

The defining elements of thenegotiation strategy for the year 2001consisted in addressing this process from thequantity point of view, centered on theanalysis of the whole community acquis, aswell as the internal orientation towards thedevelopment of inter-institutional negotiationsin the National Delegation frame and towardsthe consultations with the social partners,

political parties and parliamentarycommissions. Romania has also added otherdimensions to the elaboration process of thedocuments of attitude and negotiation,respectively an ample process of technicalconsultations with the European Commission,with the member states and with thenegotiation teams of the candidate state.

The new strategic and institutionaladdressing allowed a substantial promotion in

preparing the process of negotiations. Thus, in


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documentelor de poziie i negociere,respectiv un amplu proces de consultritehnice cu Comisia European, cu statelemembre i cu echipele de negociere ale

statelor candidate.Noua abordare strategic iinstituional a permis o avansaresubstanial n pregtirea procesului denegocieri. Astfel, n 2001 Romnia aelaborat i trimis oficial Uniunii Europeneun numr de 31 de documente de poziie(17 documente depoziie, 8 documente de

poziie complementare, 4 documente depoziie revizuite i 2 documente referitoarela acquis-ul pe 2000).

Pn la sfritul anului 2001, au fostcomunicate oficial Uniunii Europenedocumentele de poziie pentru toate cele 29de capitole de negociere.

Pentru stabilirea direciilorstrategice pe termen scurt i mediu acontrolului financiar public intern nRomnia, a fost elaborat documentulStrategia dezvoltrii controlului financiar

public intern n Romnia Policy Paper,definitivat n luna octombrie a anului 2001.

Prin acest document s-a stabilit arhitecturanoului sistem de audit intern n sectorul

public.n vederea alinierii auditului intern

din sectorul public la acquis-ul comunitar,acest document a avut ca scop realizareaurmtoarelor obiective:

a) existena unei baze juridicecoerente i exhaustive care scuprind:

9 principiile i funciile rspunderiimanageriale; drepturile i rspunderileconductorului de a stabili i meninesistemele de management i controlfinanciar;

9 principiile i funciile audituluidescentralizat care va desfura alturide auditul financiar clasic, audit desistem i audit de performanconform standardelor internaionalerecunoscute pe baza metodologiei de

analiz de riscului. Auditorul intern va

2001 Romania elaborated and officially sent tothe European Union a number of 31documents of attitude (17 documents ofattitude, 8 documents of complementary

attitude, 4 documents of reviewed attitude and2 documents referring to the acquis for 2000).Till the end of the year 2001, the

documents of attitude for all the 29 chapters ofnegotiations were officially communicated tothe European Union.

In order to establish the strategicdirections of public internal financial controlin Romania, on short and medium term, therehas been elaborated the document the Strategyof Developing the Public Internal Financial

Control in Romania Policy Paper, ended inOctober 2001. By this document it wasestablished the architecture of the new systemof internal audit in the public sector.

In order to align the internal audit fromthe public sector to the community acquis, thisdocument intended to achieve the followingobjectives:a) The existence of a coherent and

exhaustive juridical basis which includes:9 The principles and functions of

the manager responsibility; the rights and theresponsibilities of the leader in order toestablish and maintain the management andfinancial control system;

9 The principles and thefunctions of the descentralized audit whichwill develop together with the classic financialaudit, the audit of system and the audit of

performance, in accordance to theinternational standards recognized on the basisof the methodology of risk analysis. Theinternal auditor will become a consultant forthe leader, evaluating the financial systems ofmanagement and control and offeringsolutions for improving the systems;

9 The role and the functions ofthe Harmonizing Central Unit forHarmonizing the Public Internal Audit(structure of the Ministry of Economy andFinance) which is responsible for:harmonizing activities of the descentralized

internal audit, elaborating the general


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deveni un consultant pentruconductor evalund sistemelefinanciare de management i control ioferind soluii pentru mbuntirea

acestor sisteme;9 rolul i funciile Unitii Centrale deArmonizare pentru ArmonizareaAuditului Public Intern (structur ncadrul Ministerului Economiei iFinanelor) care s fie responsabil

pentru: armonizarea activitilor deaudit intern descentralizat, elaborareanormelor metodologice generale,

procedurilor i ghidurilor practice iefectuarea de misiuni de audit intern

de natur multisectorial.b) proceduri i sisteme adecvate de

audit intern:9 definirea pistei de audit intern pentru

ansamblul operaiilor financiare aleentitilor publice;

c) independena funcional aauditului intern cu competene iacoperire corespunztoare:

9 auditul intern trebuie s fieindependent din punct de vedere

funcional n toate activitile saleprofesionale;

Negocierile la Capitolul 28 Controlul financiar au demarat laConferina Interguvernamental Romnia UE din 28 iunie 2002, n conformitate cuPoziia Comun a Uniunii Europene (CONF- RO 39/02), iar implementarea Planului deaciune al noului sistem a presupus

parcurgerea mai multor etape:a) Crearea cadrului normativ i

procedural pentru exercitareaauditului intern:Conform prevederilor Strategiei de

dezvoltare a controlului financiar publicintern n Romnia, cadrul legal a fostmbuntit prin aprobareaLegii nr. 672 /2002 privind auditul publicintern, care redefinete funcia de audit

public intern n conformitate cu standardelede audit intern acceptate pe plan

internaional.

methodological norms, procedures andpractical guides and developing the mission ofthe internal audit of multisectors nature.

b) Procedures and systems adequateto the internal audit:9 Defining the track of internal

audit for the ensemble of the financialoperations of the public entities;

c) The functional independence of theinternal audit with corresponding competencesand covering:

9 The internal audit has to beindependent from the functional point of viewin all its professional activities.

The negotiations from Chapter 28

The Financial Control, started theIntergovernment Conference of Romania EU from 28 June 2002, in accordance to theCommon Attitude of the European Union(CONF RO 39/02), and the implementationof the Plan of action of the new systemsupposed running through many stages:a) Creating a normative and procedural

frame for exerting the internal auditAccording to the provisions of the

Strategy of development of the public internal

financial control in Romania, the legal framewas improved by approving the Law No.672/2002 regarding the public internal audit,which redefines the function of the publicinternal audit in accordance to the internalaudit standards accepted at the internationallevel.

Regarding the secondary legislation inthis field, there have been elaborated theGeneral Methodological Norms about exertingthe public internal audit that, in a distinctsection, include the methodologies ofdetermining the risk level(The order of theMinister of Public Finance No. 38/2003regarding the approval of the GeneralMethodological Norms regarding the exertingof the public internal audit ) and norms ofmanagement advising(The Order of theMinister of Public Finance No. 1702/2005 forthe approval of the Norms regarding theorganization and exerting the advisory activity

developed by the internal auditors from the


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n ceea ce privete legislaiasecundar n acest domeniu, au fostelaborate Normele metodologice generale

privind exercitarea auditului public intern

care, ntr-o seciune distinct, cuprindmetodologiile de determinare a gradului derisc2 i norme de consiliere3 amanagementului prin care auditul internvine n sprijinul acestuia, pentruidentificarea i cunoaterea n profunzime asistemelor interne, att de necesaremanagementului de linie, care areresponsabilitatea implementrii acestora.De asemenea, a fost reglementat statutulauditorului care are la baz principiul

independenei, att prin Carta AudituluiIntern, Codul de Conduit etic alauditorului intern ct i prin normele

profesionale aplicabile n Romnia.Legislaia secundar a fost

completat n domeniul controluluifondurilor pre-structurale cu normemetodologice de exercitare a auditului

public intern aferente fondurilor ISPA i cuordine ale ministrului finanelor publicereferitoare la aprobarea pistelor de audit

public intern pentru derularea fondurilorISPA i PHARE.

Cadrul metodologic i procedural afost completat prin elaborarea unor ghiduri

practice privind activitatea de audit publicintern pentru principalele funcii suport aleentitilori pentru activitatea de consiliere,asigurndu-se astfel protejarea fondurilor

publice, inclusiv a fondurilor comunitare, ia patrimoniului public.

b) Construcia instituional,respectiv reorganizarea vechilor structuri decontrol intern:

Odat cu adoptarea Legii nr.672/2002 privind auditul public intern afost stabiliti arhitectura noului sistem deaudit n sectorul public, precum i

principiile de funcionare a acestuia nsistem descentralizat. Sistemul de audit

public intern la nivel naional areurmtoarea structur:9 Comitetul pentru Audit Public Intern

public entities) by which the internal auditsupports it, for identifying and deeplyknowing the internal systems, necessary to theline management, which has the duty to

implement them.It has also been settled the status of theauditor that is based on the independence

principle, both through the Internal AuditCharter, the Code of the Ethic Conduct of theinternal auditor and through the professionalnorms applicable in Romania.

In the field of the pre-structural fundscontrol, the secondary legislation wascompleted by the methodological norms ofexerting a public internal audit, corresponding

to the ISPA funds and by orders of theminister of the public finance referring toapproving the tracks of the public internalaudit for running the ISPA and PHARE funds.

The methodological and proceduralframe was completed by the elaboration ofsome practical guides regarding the activity ofthe public internal audit for the main supportfunctions of the entities and for the advisingactivity, insuring in thisway the protection of the public funds,

including the community funds, and of thepublic patrimony.

b) The institutional construction,respectively the reorganization of the oldstructures of the internal control

Once adopted the Law No. 672/2002regarding the public internal audit, it was alsoestablished the architecture of the new systemof the audit in the public sector, as well as itsfunctioning principles in the descentralizedsystem. The system of the public internal auditat the national level has the followingstructure:

9 The Committee for the Public InternalAudit (The Government decision No.235/2003 for approving the norms regardingthe way of nominating the members of theCPIA and the Order of the Minister of PublicFinance No. 939/2003 for approving the Listof the members of the Committee for thePublic Internal Audit) professional body

with advisory character, made of specialists in


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(CAPI)4 - organism profesional cucaracter consultativ, format dinspecialiti n domeniu din cadrul altorentiti publice dect Ministerul

Economiei i Finanelor, al crui rol,din poziia unui observatorindependent, este acela de ambunti strategia de dezvoltare aactivitii de audit intern, de acontribui la creterea generala acalitii sistemului de audit intern dinentitile publice, dezvoltareacooperrii cu auditul extern i de a

promova schimbul de experien cusectorul privat n acest domeniu.

9 Unitatea Central de Armonizarepentru Auditul Public Intern(UCAAPI)5 care funcioneaz cadirecie general n MinisterulEconomiei i Finanelor, avndresponsabilitatea de a elabora iconduce o strategie unitar ndomeniul auditului public intern, de aasigura dezvoltarea cadrului normativi procedural necesar exercitriiactivitii de audit intern, de a evalua

funcionalitatea acesteia n scopulidentificrii direciilor de aciune

pentru creterea contribuiei lambuntirea activitilor entitilor

publice i de a coordona sistemul deperfecionare a pregtirii profesionaleal auditorilor interni.

9 Compartimentele de audit intern dinentitile publice reprezint cea maiimportant verig n cadrul arhitecturiisistemului descentralizat de auditintern, acestea fiind, de fapt, unitilecare desfoar activitatea propriu-zis de audit intern, n scopul de afurniza managementului organizaiei oasigurare rezonabil i obiectivasupra funcionalitii sistemului deconducere bazat pe gestiunea riscului,a controlului intern i a proceselor deadministrare.

c) Pregtirea profesional, care prin

formarea de baz, a cuprins ntreg

the field from the public entities, others thanthe Ministry of Economy and Finance, that,from the position of an independent observer,has the role of improving the development

strategy of the activity of the internal audit, ofcontributing to the general increase of thesystem quality of the internal audit from the

public entities, the development of thecooperation with the external audit and of

promoting the experience change in the privatesector in this field.

9 The Harmonizing Central Unit for thePublic Internal Audit (The GovernmentDecision No. 267 from 13 March 2003regarding the organization and functioning

of the Ministry of Public Financecoordinating the system of the professionaltraining of the internal auditors) thatfunctions as a general department in theMinistry of Economy and Finance, beingresponsible for elaborating and leading theunit strategy in the field of the publicinternal audit, for insuring the developmentof the normative and procedural frame,necessary to exert the activity of the internalaudit, for evaluating its functioning in order

to indentify the tracks of the action toincrease the contribution in improving theactivities of the public entities and for9 The compartments of internal audit

from the public entities represent the mostimportant thing of the architecture of thedescentralized internal audit system, these

being, in fact, the units that develop theproper activity of internal audit, in order tosupply the organization management with areasonable and objective insurance upon thefunctioning of the leading system based onthe management of the risk, of the internalcontrol and on the administration processes.

c) The professional training, throughbasic training, through projects of the PhareProgram for 2000 and 2004, included thewhole personnel that was working in theinternal audit field. At horizontal level,HCUPIA, as a trainer, also organized, at thePublic Finance and Customs School, training

courses for the internal auditors from the main


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personalul care i desfurau activitatea nauditul intern prin proiecte din acordulProgramului Phare n anii 2000 i 2004. Deasemenea, n plan orizontal UCAAPI, n

calitate de formator, a realizat prinintermediul colii de Finane Publice iVam, cursuri de instruire pentru auditoriiinterni de la principalele entiti publice.

n plan vertical, pregtireaprofesional s-a realizat de ctre principaliiordonatori de credite care au desfuratinstruiri cu auditorii interni din unitilesubordonate.

d) Consolidarea activitii de auditintern prin contientizarea managementului

asupra rolului auditului intern i mai alesasupra ateptrilor pe care acesta trebuie sle aib ca urmare a exercitrii acesteifuncii n cadrul entitilor. Principaleleaciuni ntreprinse, au constat norganizarea unor seminarii, mese rotunde,conferine la care au fost invitai s

participe manageri din diferite sectoare deactivitate din administraia public centrali local.

Analiznd stadiului actual al

implementrii auditului intern n sectorulpublic putem concluziona c, Romnia estepe un drum bun, care vine n sprijinulcrerii i consolidrii funciei de auditintern la nivelul entitilor, conform bunei

practici n domeniu. Cu toate acestea,situaia auditului intern n Romnia coninei o serie de puncte slabe, care influeneazfuncionarea optim a acestuia i care petermen scurt i mediu, vor trebui remediate.Dintre aceste limite amintim:

a) Cadrul normativ prezint anumitelimite care influeneaz negativ organizareacompartimentelor de audit intern idesfurarea propriu-zis a misiunilor deaudit intern.

Un exemplu n acest sens lreprezint confuzia creat n rndulauditorilor interni din entitile publiceeconomice ale cror situaii financiare suntsupuse auditului financiar, ca urmare a

actualizrii Legii nr. 31/1990 privind

public entities.At vertical level, the professional

training was developed by the main creditmanagers who developed the trainings with

the internal auditors from the subordinatedunits.d) The consolidation of the internal

audit activity by being conscious about themanagement upon the role of the internal auditand specially upon the expectations that thishas to have as a consequence of exerting thisfunction in the frame of the entity. The maindeveloped activities consisted in organizingsome seminars, round tables, conferenceswhere managers from different sectors of

activity from the public central and localadministration were invited to participate.

Analyzing the actual stage ofimplementing the internal audit in the publicsector, we can conclude that, Romania is on agood way, which comes to support thecreation and the consolidation of the internalaudit at the level of the entities, in accordanceto the good practice in the field. Even though,the situation of the internal audit in Romaniahas also weak points, which influence its best

functioning and that in short and mediumtime, would have to be solved. Among theselimits we mention:

a) The normative frame presentscertain limits which negatively influence theorganization of the compartments of internalaudit and the proper development of themissions of internal audit.

An example in this way is representedby the confusion created among the internalauditors from the public economic entities,their financial situations being submitted to thefinancial audit, as a consequence of updatingthe Law No. 31/1990 regarding thecommercial companies. According to thislaw(art. 160, align. 2 from the Law No.31/1990 republished regarding the commercialcompanies ), these entities have to organizethe internal audit in accordance to the normselaborated by CAFR, so the generating factorin choosing the way of organizing and

functioning of the internal audit is not


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societile comerciale. Conform acesteilegi6, aceste entiti trebuie s organizezeauditul intern potrivit normelor elaborate deCAFR, deci factorul generator n ceea ce

privete alegerea modului de organizare ifuncionare al auditului intern nu l maireprezint voina acionarului majoritar(statul), ci modalitatea de auditare asituaiilor financiare.

Pe de alt parte activitatea de auditintern din cadrul acestor entiti estereglementat de Legea nr. 672/ 2002

privind auditul public intern cu modificrilei completrile ulterioare7 prin care sespecifica n mod expres c, aceste entiti

sunt obligate s organizeze i s asigureexercitarea activitii profesionale de auditintern, potrivit acestui cadru legal. Deasemenea, sunt specificate i condiiilenecesare numirii efului compartimentuluide audit intern din aceste entiti respectiv:9 s dein avizul favorabil al organului

ierarhic superior8;9 s aib calitatea de auditor financiar9.

b) Existena unui numr nsemnat decompartimente de audit intern constituie

dintr-un singur auditorAceste aspect se datoreaz n special

dispersiei teritoriale a entitilor auditate. naceste entiti compartimentele de auditintern sunt constituie din 1-2 auditori.

n afara acestor probleme de natursubiectiv auditorii interni din acesteentiti se confrunt i cu probleme denatur obiectiv, n sensul c nu pot etapelespecifice unei misiuni de audit intern, spreexemplu:

- activitatea de supervizare;- activitatea de mbuntire a

calitii.Aceast situaie prezentat o

ntlnim la instituii publice mici, carederuleaz bugete anuale cuprinse ntre100.000 euro i 2.000.000 euro, pe o

perioad consecutiv de trei ani i care,conform cadrului legal n vigoare, suntobligate s-i organizeze activitatea de

audit intern.

represented anymore by the wish of the majorshareholder (the state), but by the way ofauditing the financial situations.

On the other hand the internal audit

activity from these entities is settled by theLaw No. 672/2002 regarding the publicinternal audit with the subsequentamendments(align (2) art. 20 from theGovernment Order No. 37/2004 for changingand completing the settlements regarding theinternal audit) by which is mentioned that,these entities must organize and insureexerting the professional activity of internalaudit, according to this legal frame.

There are also specified the conditions

necessary for nominating the chief of thecompartment of the internal audit from theseentities, such as:9 Having the favorable assent of the

superior hierarchical body(art. 10 from theLaw No. 672/2002 regarding the internal

public audit);9 Having the financial auditor quality(art.

23 from the Government Urgency OrderNo. 75/1999 regarding the financial auditactivity ).

b) The existence of a big number of internalaudit compartments constituted of oneauditor.

This aspect is due to the territorialspreading of the audited entities. In theseentities the internal audit compartments areconstituted of 1-2 auditors.

Apart these subjective natureproblems, the internal auditors from theseentities are confronted with the objectivenature problems, meaning that they cannot dothe specific stages of the mission of theinternal audit, such as: Supervising activity; Quality improvement activity.

The presented situation can be foundin the small public institutions, which rollannual budgets between 100.000 Euro and2.000.000 Euro, on a three year time period,and that, in accordance to the legal frame,must organize their internal audit activity.

In order to organize a functional


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n scopul organizrii unei activitide audit intern funcional, se poaterealizarea o asocieri ntre aceste entitimici pentru crearea unei structuri comune

care s asigure funcia de audit a maimultor entiti ce au un domeniu deactivitate comun. Astfel de asociaii idesfoar activitatea n Marea Britanie ncondiiile respectrii Standardelorinternaionale de auit intern.

Situaii asemntoare pot ntlnite in cazul unor entiti din domeniultransportului rutier, de exemplu: o regieautonom de transport, aflat n subordineaunui consiliu municipal local.

Conducerile entitilor publice caredoresc s realizeze asocierea trebuie s aibn vedere urmtoarele aspecte:9 stabilirea condiiilor n care se

realizeaz asocierea, respectivstabilirea drepturilor i obligaiilorentitilor referitoare la crearea bazeimateriale necesare desfurrii n

bune a condiii a activitii asociaiei;9 recrutarea i ncadrarea personalului

necesar desfurrii activitii d ctre

asociaie cu respectarea condiiilorimpuse de lege;

9 asigurarea asistenei juridice necesarerealizrii asociaiei;

9 activitatea de audit intern se vadesfura n echip, iar rezultatelesunt prezentate spre luare la cunotini aprobare conducerii entitilorrespective.

c) Lipsa unui sistem de atestare iformare profesional care s permitauditorilor interni s-i mbunteasccunotinele, priceperea i alte competene

printr-o formare continu.Activitatea de audit intern este o

activitate complex, care presupune o bunpregtire general, necesit o relaiipermanente cu managementul de linie i cumanagementul general i nu n ultimul rndo disponibilitate n pregtirea sistematic

pentru fiecare misiune de audit intern.

De aceea, auditorii interni sunt

activity of internal audit, there can be done anassociation among these small entities forcreating a common structure to insure theaudit function of more entities that have an

activity field in common. Such associationsdevelop their activity in Great Britain,respecting the International Standards of theinternal audit.

Similar situations can be found withinsome entities from the land transport, such as:an autonomous administration of transport,

being coordinated by the local municipalcouncil.

The managers of the public entitieswhich want to make an association have to

keep in mind the following aspects:9 Establishing the conditions for making the

association, respectively, establishing therights and the duties of the entitiesreferring to achieving a material basisnecessary to the good development of theactivity of the association;

9 The recruitment and assuming thepersonnel necessary to develop theactivity in accordance to the legalconditions;

9 Insuring the juridical assistance necessaryto realize the association;

9 The internal audit activity will developamong the team, and the results will be

presented to and approved by themanagement of the respective entities.

c) The absence of an attesting andprofessional training system which allows theinternal auditors to enrich their knowledge,ability and other competences throughcontinuous training.

The internal audit activity is a complexone, that supposes a good general education,needs permanent relationships with the linemanagement and with the generalmanagement and the availability forsystematic training for each mission of internalaudit.

Thats why, the internal auditors areresponsible for updating their knowledge,

being obliged to keep themselves informed all

the time about the progresses that have been


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responsabili s-i actualizeze cunotinele,ei fiind obligaii s se informeze continuucu privire la progresele fcute i laevoluiile actuale n domeniul normelor,

procedurilori tehnicilor de lucru.Aceast formare profesionalcontinu, se poate realiza prin aderarea i

participarea la asociaii profesionale, prinasistarea la conferine, seminarii, sesiuni destudii, i prin participarea la aciuni internede formare i/sau participarea la programede cercetare.

De asemenea, este indicat caauditorii interni s obin o certificarea cares se ateste competena.

n aceste condiii, este necesar ca lanivelul sectorului public s se organizezeun sistem naional de atestarea i formare

profesional al auditorilor interni nconformitate cu Standardele Internaionalede audit intern10, sistem care s fiecoordonat de Ministerul Economiei iFinanelor.

n concluzie, eforturile pentruarmonizarea reglementrilor din acestdomeniu cu acquis-ul comunitar, trebuie s

continue cu exigen sporit, astfel nct sse realizeze o armonizare a cadruluinormativ romnesc cu directivele UniuniiEuropene i cu Standardele Internaionalede Audit Intern.

Bibliography

1. Normele profesionale ale auditului interntraduse n limba romn dup versiunea nlimba francez i au fost publicate, noctombrie 2002, sub egida Ministeruluifinanelor Publice i cea a InstitutuluiFrancez de Audit i Control Intern (IFACI -MPA 1230-1 Formarea profesionalcontinu;2. Legea nr. 31/1990 republicat privindsocietile comerciale;3. Ordonana Guvernului nr. 119/1999

privind auditul intern i controlul financiar

preventiv;

made and about the actual evolutions in thefield of norms, procedures and worktechniques.

This continuous training, can be

achieved by adhering and participating in theprofessional associations, by participating inconferences, seminars, study sessions, internaltraining actions and research programs.

It is also indicated that the internalauditors should obtain the certification whichattests their competence.

In these conditions, it is necessary toorganize, at the level of the public sector, anational system of attesting and professionaltraining of the internal auditors, in accordance

to the International Standards of the internalaudit(The professional norms of the internalaudit translated in the Romanian languagefrom the French language and were published,in October 2002, under the care of theMinistry of Public Finance and the FrenchInstitute of Audit and Internal Control (FIAIC

MPA 1230-1 Continuous ProfessionalTraining) ), the system being coordinated bythe Ministry of Economy and Finance.

In conclusion, the efforts for

harmonizing the settlements from this fieldwith the community acquis, have to continuein a severe way, thus realizing a harmony ofthe Romanian normative frame with thedirectives of the European Union and theInternational Standards of the Internal Audit.

Bibliography

1. The professional norms of the internal audittranslated in the Romanian language from theFrench language and were published, inOctober 2002, under the care of the Ministryof Public Finance and the French Institute ofAudit and Internal Control , (Romania,Bucharest) ;2. Law No. 31/1990 republished regarding thecommercial companies, (Romania,Bucharest) ;3. The Government Order No. 119/1999

regarding the internal audit and the preventive


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4. Ordonana de Urgen a. Guvernului nr.75 /1999 privind activitatea de auditfinanciar;5. Strategy of Developing the Public

Internal Financial Control in Romania Policy Paper, 2001, (Romania, Bucharest);6. Legea nr. 672 /2002 privind auditul

public intern7. Ordinul Ministrului Finanelor Publicenr. 38 / 2008 privind aprobarea Normelemetodologice generale privind exercitareaauditului public intern8. Hotrrea de Guvern nr.267 din 13martie 2003 privind organizarea ifuncionarea Ministerului Finanelor

Publice9. Hotrrea de Guvern. nr. 235 /2003

pentru aprobarea normelor privind modulde nominalizare a membrilor CAPI iOrdinul Ministrului Finanelor Publice nr.939/2003 pentru aprobarea Listeimembrilor Comitetului pentru Audit PublicIntern10. The Order of the Minister of PublicFinance No. 939/2003 for approving theList of the members of the Committee for

the Public Internal Audit, (Romania,Bucharest) ;11. Ordonana Guvernului nr. 37/2004

pentru modificarea i completareareglementrilor privind auditul intern12. Ordinul Ministrului Finanelor Publicenr. 1702/2005 pentru aprobarea Normelor

privind organizarea i exercitarea activitiide consiliere desfurate de ctre auditoriiinterni din cadrul entitilor publice

financial control, (Romania, Bucharest);4. Government Urgency Order No. 75/1999regarding the financial audit activity,(Romania, Bucharest) ;

5. Strategy of Developing the Public InternalFinancial Control in Romania Policy Paper,2001, (Romania, Bucharest);6. Law No. 672/2002 regarding the publicinternal audit, (Romania, Bucharest);7. The Order of the Minister of Public Finance

No. 38/2003 regarding the approval of theGeneral Methodological Norms regarding theexerting of the public internal audit, (Romania,Bucharest) ;8. The Government Decision No. 267 from 13

March 2003 regarding the organization andfunctioning of the Ministry of Public Financecoordinating the system of the professionaltraining of the internal auditors, (Romania,Bucharest);9. The Government decision No. 235/2003 forapproving the norms regarding the way ofnominating the members of the CPIA,(Romania, Bucharest) ;10. The Order of the Minister of PublicFinance No. 939/2003 for approving the List

of the members of the Committee for thePublic Internal Audit, (Romania, Bucharest) ;11. Government Order No. 37/2004 forchanging and completing the settlementsregarding the internal audit, (Romania,Bucharest);12. The Order of the Minister of PublicFinance No. 1702/2005 for the approval of the

Norms regarding the organization and exertingthe advisory activity developed by the internalauditors from the public entities

1Ordonana Guvernului nr. 119/1999 privind auditul intern i controlul financiar preventiv2 Ordinul Ministrului Finanelor Publice nr. 38 / 2008 privind aprobarea Normele metodologice

generale privind exercitarea auditulu i public in tern3 Ordinul Ministrului Finanelor Publice nr. 1702/2005 pentru aprobarea Normelor privindorganizarea i exercitarea activitii de consiliere desfurate de ctre auditorii interni din cadrulentitilor publice4Hotrrea de Guvern. nr. 235 /2003 pentru aprobarea normelor privind modul de nominalizare amembrilor CAPIi Ordinul Ministrului Finanelor Publice nr. 939/2003 pentru aprobarea Listeimembrilor Comitetului pentru Audit Public Intern


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5Hotrrea de Guvern nr.267 din 13 martie 2003 privind organizarea i funcionarea Ministerului

Finanelor Publice6 art. 160, alin. 2 din Legea nr. 31/1990 republ icat privind societile comerciale7 alin (2) art. 20 din Ordonana Guvernului nr. 37/2004 pentru modificarea i completareareglementrilor privind auditul intern8 art. 10 din Legea nr. 672 /2002 privind auditu l public intern9 art. 23 din Ordonana de Urgen a. Guvernului nr. 75 /1999 privind activitatea de audit financiar10Normele profesionale ale auditulu i in tern traduse n limba romn dup versiunea n limbafrancez i au fost publicate, n octombrie 2002, sub egida Ministerului finanelor Publice i cea aInstitutului Francez de Audit i Control Intern (IFACI - MPA 1230-1 Formarea profesionalcontinu

Audit Intern in Sect Public

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