THE INTERNAL AUDIT AS A PART OF THE RISK MANAGEMENT
            PROCESS IN THE PUBLIC SECTOR ENTITIES


                  Professor Phd Eugeniu Turlea, , E-mail:eturlea@yahoo.com
             Lecturer PhD Aurelia Stefanescu, E-mail:stefanescu.aura@gmail.com
                           Academy of Economic Studies, Bucharest


        Abstract: Analyzing risk from the perspective of internal audit is a part of the overall risk
management task that internal auditing is systematically and methodically carrying out for the
entity, using procedures of risk identification and evaluation. Given the existent differences of
opinion regarding the integration of internal audit in the overall risk equation, the hereby
constructive research identifies and explains the role of internal audit in the risk management
process within the entity belonging to the public sector; pinpoints the risks coming up in the activity
of the entities from the public sector, analyzes the ways in which the internal audit, through its
specific procedure, contributes to the management of risks.

       Key words: internal audit, risk management, public sector.

       Jel codes: A19, D02, M42.