ANALYSIS OF THE INFLUENCING FACTORS REGARDING THE IMPROVEMENT OF THE INTERNAL MANAGERIAL CONTROL AND OF THE INTERNAL AUDIT AT THE ENTITIES OF PUBLIC INTEREST

Implementation and development of the relationship internal managerial control - internal audit is not only a legislative issue, but rather a problem of changing the mentality that aims over time and change the organizational culture. For these reasons, the implementation and development of the internal managerial control system in correlation with the internal audit has produced and will produce a series of fundamental changes in the organization and functioning of public interest entities, which contribute to: increasing managerial responsibilities; understanding the philosophy of risk management; inherent risk management and awareness of the introduction of specific internal management control techniques and tools.