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

Authors
  • Floştoiu, Sebastian
  • Milandru, Marius
Type
Published Article
Journal
Land Forces Academy Review
Publisher
De Gruyter Open
Publication Date
Mar 01, 2017
Volume
22
Issue
1
Pages
58–64
Identifiers
DOI: 10.1515/raft-2017-0009
Source
De Gruyter
Keywords
License
Green

Abstract

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.

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