Office for Internal Audit

According to Law no. 672/2002 on public internal audit in Romania public internal audit is:

The activity functionally independent and objective of insurance and advice designed to add value and improve public entity’s activities; It helps the public entity to achieve its objectives through a systematic and methodical approach, evaluates and improves the efficiency and effectiveness of risk management, control and governance processes;


  1. develops specific methodological rules for the public entity in which it operates with UCAAPI notice, and for the public entities subordinated or coordinated by or under the authority of another public entity, with its opinion;
  2. prepares the project for the multi-annual internal audit plan, usually over a period of 3 years, and, based on it, the project for the annual internal audit plan;
  3. carries out internal audit to assess whether the financial management and control systems of the public entity are transparent and comply with the norms of legality, regularity, economy, efficiency and effectiveness;
  4. informs UCAAPI on recommendations that were not taken in consideration by the head of the audited public entity and of their consequences;
  5. regularly reports on the findings, conclusions and recommendations resulted from its audit activities;
  6. prepares the annual report of the internal audit activity;
  7. in case of identification of irregularities or possible damages, reports immediately to the Head of the public entity and the internal control structure empowered;
  8. verifies the compliance with rules, instructions, as well as the Code of Ethics within the internal audit departments of public bodies subordinated, in its coordination or under its authority and can initiate necessary corrective measures, in cooperation with the Head of the public entity concerned.

The Office for Internal Audit audits at least once every three years, but not limited to, the following:

  1. financial activities or financial implications undertaken by the public entity from the moment of commitment to using funds to final beneficiaries, including funds from external financing;
  2. payments incurred by budget and laws, including comunity funds;
  3. property management, as well as the sale, pledging, concession or lease of property in the private domain of the state or of administrative-territorial units;
  4. concession or lease of property in the public domain of the state or of the administrative-territorial units;
  5. public revenues, respectively the authorization and establishment of debentures and of the facilities granted to their collection;
  6. allocation of budgetary appropriations;
  7. accounting system and its reliability;
  8. decision-making system;
  9. management and control systems, as well as risks associated with such systems;
  10. IT systems

Senior Lecturer MD. Dorina Mocuta