Managementul şi leadership-ul auditului intern în sectorul public

Abstract

In ultimul deceniu, activitatea de organizare si realizare a auditului intern in sectorul public reprezinta o preocupare majora si studiata atat la nivel statal, cat si global. Forma de organizare si functionare este dependenta de complexitatea si marimea entitatii publice. In ultima perioada, tot mai des, se abordeaza atat la nivel global, cat si in tara, studiile specialistilor in domeniul managementului despre rolul si stilurile de conducere a unui manager si modul de formare a unei echipe consolidate si motivate. In acest articol, se vor aborda caracteristicile generale si esentiale ale unui manager de subdiviziune de audit intern din sectorul public, care are menirea sa fie manager si lider de echipa in misiunile de audit realizate.

In the last decade, the activity of organizing and conducting internal audit in the public sector is a major concern and studied at state and global level. The form of organization and functioning depends on the complexity and size of the public entity. Lately, more and more often, both globally and in the country level, the studies of management specialists on the role and leadership styles of a manager and how to form a consolidated and motivated team are approached. This article will address the general and essential aspects of a manager of the public sector internal audit subdivision, who is meant to be the manager and team leader in the audit missions performed.