Abstract
Growing and information technologies are changing quickly. Good public services and good use of public money
are important parts of promoting sustainable development. From this point of view, internal public audit is now a must
have in public entities. This paper examines the prospective advantages of internal public audit in fostering good
governance in Romania and Poland. This paper offers a comparative analysis of the efficacy of internal audit processes
by examining two EU member states. The primary aim is to investigate the role of internal public audit in the
modernization of public administration in both nations. The research examines the correlation among audit quality,
value generation, risk mitigation, and institutional efficacy. To reach these goals, a mix of quantitative and qualitative
research methodologies is used. This shows how important it is to build and improve practical models for using internal
public audit procedures.
are important parts of promoting sustainable development. From this point of view, internal public audit is now a must
have in public entities. This paper examines the prospective advantages of internal public audit in fostering good
governance in Romania and Poland. This paper offers a comparative analysis of the efficacy of internal audit processes
by examining two EU member states. The primary aim is to investigate the role of internal public audit in the
modernization of public administration in both nations. The research examines the correlation among audit quality,
value generation, risk mitigation, and institutional efficacy. To reach these goals, a mix of quantitative and qualitative
research methodologies is used. This shows how important it is to build and improve practical models for using internal
public audit procedures.
Cuvinte cheie
internal public audit; risk management
public institutions
performance
comparative study
Romania
Iordania
Istoric articol
Publicat
26.06.2026
Informații autori
Citare recomandată
MELANIA MIRELA COSMA, SILVIU-IONEL STOICA, OMAR ALHATO, VLADIMIR CRISTEA (2026). A COMPARATIVE ANALYSIS OF THE LEGAL FRAMEWORKS AND EXEMPLARY PRACTICES GOVERNING INTERNAL PUBLIC AUDIT IN ROMANIA AND POLAND. Constantin Brâncuși University of Târgu Jiu Economics Series, 1(3), 402–412. https://doi.org/10.65631/jes.3.2026.38
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