Conceptual Specifications Regarding the Primacy of System Auditing Over Other Types of Auditing within the Ministry of Defense

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At present, continuous effort is being made, in the field of internal public auditing, at the level of the Internal Auditing Board, to shift from compliance auditing, that verifies the accordance of the performed activities to the law, to system auditing which aims to monitor both the aspect of compliance and that of assessing the achievement of objectives within the frame of economy, efficiency and effectiveness. Consequently, we can state that system auditing is a result of the two types of auditing (compliance and operational) and that its promotion is of utmost necessity, due its superior quality. Within this general context, this study approaches system auditing in a logical manner, presenting a positive attitude and vision by setting forth opinions regarding the role of system auditing within missions of protection. Our purpose is to identify ways and solutions towards improving internal public system auditing within the MoD.

*** International Auditing Standards - 2005, available at:

*** 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

Land Forces Academy Review

Review of the NICOLAE BALCESCU Land Forces Academy, Sibiu, Romania

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