{"id":457,"date":"2026-07-14T06:21:38","date_gmt":"2026-07-14T06:21:38","guid":{"rendered":"https:\/\/www.journals.utgjiu.ro\/JES\/?post_type=articol&#038;p=457"},"modified":"2026-07-14T06:21:38","modified_gmt":"2026-07-14T06:21:38","slug":"a-comparative-analysis-of-the-legal-frameworks-and-exemplary-practices-governing-internal-public-audit-in-romania-and-poland-2","status":"publish","type":"articol","link":"https:\/\/www.journals.utgjiu.ro\/JES\/articol\/a-comparative-analysis-of-the-legal-frameworks-and-exemplary-practices-governing-internal-public-audit-in-romania-and-poland-2\/","title":{"rendered":"A COMPARATIVE ANALYSIS OF THE LEGAL FRAMEWORKS AND EXEMPLARY PRACTICES GOVERNING INTERNAL PUBLIC AUDIT IN ROMANIA AND POLAND"},"content":{"rendered":"<p>n growing and information technologies are changing quickly. Good public services and good use of public money<br \/>\nare important parts of promoting sustainable development. From this point of view, internal public audit is now a must<br \/>\nhave in public entities. This paper examines the prospective advantages of internal public audit in fostering good<br \/>\ngovernance in Romania and Poland. This paper offers a comparative analysis of the efficacy of internal audit processes<br \/>\nby examining two EU member states. The primary aim is to investigate the role of internal public audit in the<br \/>\nmodernization of public administration in both nations. The research examines the correlation among audit quality,<br \/>\nvalue generation, risk mitigation, and institutional efficacy. To reach these goals, a mix of quantitative and qualitative<br \/>\nresearch methodologies is used. This shows how important it is to build and improve practical models for using internal<br \/>\npublic audit procedures.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}}},"class_list":["post-457","articol","type-articol","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.journals.utgjiu.ro\/JES\/wp-json\/wp\/v2\/articol\/457","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.journals.utgjiu.ro\/JES\/wp-json\/wp\/v2\/articol"}],"about":[{"href":"https:\/\/www.journals.utgjiu.ro\/JES\/wp-json\/wp\/v2\/types\/articol"}],"wp:attachment":[{"href":"https:\/\/www.journals.utgjiu.ro\/JES\/wp-json\/wp\/v2\/media?parent=457"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}