SISTEMUL DE ATESTARE A AUDITORILOR INTERNI ÎN ROMÂNIA /
      SYSTEM ATTESTING INTERNAL AUDITORS IN ROMANIA

    Prof. Univ. Dr. Marcel Ghita - Ministerul Finantelor Publice, Unitatea Centrala Pentru
    Armonizarea Auditului Public Intern, Sef Departament Pentru Strategie Si Metodologie
                                           Generala
  Drd. Razvan Ghita - Universitatea „Valahia” Din Târgoviste, Economist Principal - Serviciul
                      Financiar, Compania Nationala „Loteria Româna”

        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: certification system, internal auditors.

       JEL Codes: M42