DUMITRU, FRANCA; SĂCUI, VIOLETA - In: Anale. Seria Stiinte Economice. Timisoara XVIII/ Supplement (2012) November, pp. 467-471
A better integration of public internal audit within a public entity means a proper assurance of cultural conditions (an awareness of internal controls, the audit culture, a positive image of internal audit) and materials (specific objectives, a rigorous methodology, a good communication plan...