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CURRENT CONSIDERATIONS ON INTERNAL AUDIT AND ANTI-CORRUPTION INITIATIVES
Abstract
This article begins with a short presentation of the most important and current issues about internal audit. As a basis for the research we chose to highlight the role of supreme audit institutions (SAIs) in anti-corruption initiatives. As we know, the public sector in particular has a pretty slick platform regarding the funds, budget expenditures, and an ,,opaque transparency " of income. Article brings to the attention of readers recommendations for corruption strategies, in which ISA must focus on reducing opportunities and incentives for corruption, changing public expectations and increasing cost level to combat corrupt behavior. Implementing and following these recommendations, in our opinion, corruption cases are successfully treated.
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References4
http://www.romanialibera.ro/politica/institutii/joe-biden--coruptia-inseamna-tiranie--336065.
Boswell, Nancy Zucker. The Law, Expectation, and Reality in the Marketplace: The Problems of and Responses to Corruption. s.l. : Law & Pol’y Int’l Bus.30, 1999. (Supp): 139-14.
Law 672/2002 - Republished under art. VI of Law. 191/2011 amending and supplementing Law no. 672/2002 on public internal audit, published in the Official Gazette of Romania, Part I, no. 780 of November 3, 2011. www.mfinante.ro.
Ghita M., Hlaciuc E., Boghean F., Ghita R. Guvernanta corporativa si auditul intern. Iasi : Tipo Moldova, 2010. p. pp.778. ISBN: 978-973-168-283-9.
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