AUDITUL INTERN – O NOUA PROFESIE /
                  INTERNAL AUDITORS – A NEW PROFESSION

 Prof. Univ. Dr. Marcel Ghita - Unitatea Centrala pentru Armonizarea Auditului Public Intern,
                      Sef Departament Strategie si Metodologie Generala

        Abstract: Taking into account the importance of the internal auditors’ activity within public
entities we consider that the certification of the internal auditors its necessary.
        The certification we refer to has a national wide scale being designed for all the internal
auditors within the system but also for the persons that desire to practice this profession.
        Mainly, we consider that the certification of the internal auditors should be designed like a
master, appropriated for the Romanian university system.
        Of course, this way of certifying internal auditors faces some issues mainly in respect of the
auditors which are no longer interested to be trained in the master format, and this is why we
appreciate that the internal auditors that have less that 5 years to retirement should not be forced to
be involved in this certification.
        In the same time, we consider that the certification system designed could be improved
through the acceptance of the similarly ways of certifying internal auditors.

       Keywords: internal auditors, certifications system, certifying internal auditors.

       JEL Codes: M42.