Regular audit of human resources within public institutions

  Prep. Univ. drd. Iulian Bogdan Dobra Universitatea ”1 Decembrie 1918” Alba Iulia
                              e-mail: diby_ec@yahoo.com


Abstract:
Information should be collected on all matters related to the engagement objectives and
scope of work. Internal auditors use analytical auditing procedures when identifying and
examining information. Analytical auditing procedures are performed by studying and
comparing relationships among both financial and nonfinancial information. The
application of analytical auditing procedures for identifying information to be examined
is based on the premise that, in the absence of known conditions to the contrary,
relationships among information may reasonably be expected to exit and continue.

Key words: regular audit, human resources, public institutions

JEL Code: H83