Open Access

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


Cite

*** International Auditing Standards - 2005, available at: www.cafr.ro.Search in Google Scholar

*** Law no. 672/2002 regarding internal public auditing, republished, with subsequent modifications.Search in Google Scholar

*** Law no. 191/2011 regarding the modification and completion of Law no. 762/2002 regarding internal public auditing.Search in Google Scholar

*** Report on the Comparison of compliance, operational and system auditing. drafted through the PHARE RO project 2002/000.586.03.04.13.Search in Google Scholar

*** Resolution of the Romanian Government no. 1086/2013: General norms regarding the practice of auditing activity.Search in Google Scholar

*** 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. 64Search in Google Scholar