ABSTRACT. The purpose of this study is to examine the role of IS audit in the public sector, the ways that power and influence impact upon the audit process, regulations and developments in international auditing standards, and the effectiveness of performance audits. The theory that I shall seek to elaborate here puts considerable emphasis on the value the public sector audit activity provides to all levels of the public sector, the role of IS audit work undertaken in support of the financial audit, the political motivations that underpin fraudulent practices, and the competitive nature of professionalization of public sector auditing. pp. 32–37
JEL Codes: H83, M42

Keywords: public sector auditing; effectiveness; performance; fraud

How to cite: Nicolaescu, Eugen (2013), “The Complexities of Internal Auditing within the Public Sector,” Journal of Self-Governance and Management Economics 1(4): 32–37.

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Dimitrie Cantemir Christian University, Romania

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