{"id":29891,"date":"2024-07-12T23:59:19","date_gmt":"2024-07-12T20:59:19","guid":{"rendered":"https:\/\/legalbadger.org\/?p=29891"},"modified":"2025-01-29T16:39:43","modified_gmt":"2025-01-29T13:39:43","slug":"who-is-obliged-to-have-an-internal-audit-in-romania","status":"publish","type":"post","link":"https:\/\/legalbadger.org\/en\/legal-en\/tax-law\/who-is-obliged-to-have-an-internal-audit-in-romania\/","title":{"rendered":"Who is obliged to have an internal audit in Romania?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">From a general perspective, internal audit is independent and objective assurance and advisory activity designed to add value and improve the operations of the audited entity.\u00a0<\/span><\/p>\n<h2><b>HOW MANY TYPES IS INTERNAL AUDIT IN ROMANIA?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Internal audit can take several forms, namely public internal audit, private sector internal audit and financial internal audit. In principle, carrying out an internal audit, whatever form it takes, involves several steps: planning the audit, preparing the audit assignment, performing the audit assignment, reporting the results and following up the recommendations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Public internal audit is a &#8220;<\/span><i><span style=\"font-weight: 400;\">functionally independent and objective assurance and advisory activity designed to add value and improve the activities of the public entity; it helps the public entity achieve its objectives through a systematic and methodical approach, assesses and improves the efficiency and effectiveness of risk management, control and governance processes.<\/span><\/i><span style=\"font-weight: 400;\">&#8221;\u00a0 Public internal audit is also organized and carried out in accordance with Law No. 672\/2002 on Public Internal Audit, republished, with subsequent amendments and additions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Public internal auditing requires that the personnel involved in this activity be independent from the internal control mechanisms and from the execution of the operations subject to public internal auditing.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Internal audit specialists perform their duties within an organizational unit dedicated to public internal audit, and public entities with an expenditure budget exceeding 2 billion lei per fiscal year are obliged to set up a consultative body for public internal audit (composed of 5-7 experts).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It is important to note that there are several forms of public internal audit, namely:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">System audit<\/span><\/i><span style=\"font-weight: 400;\"> &#8211; involves in-depth assessment of management and internal control mechanisms);\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Performance audit<\/span><\/i><span style=\"font-weight: 400;\"> &#8211; through it the examination of the parameters established for the achievement of goals and duties);\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Regularity audit<\/span><\/i><span style=\"font-weight: 400;\"> &#8211; concerns the analysis of the financial impact of actions on public resources;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Information technology audit<\/span><\/i><span style=\"font-weight: 400;\"> &#8211; involves assessing risks, policies, procedures, operations, operations, applications, data management and infrastructure.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The audit process is carried out at least once every four years, according to annual and multi-annual strategies. Public internal audit findings and recommendations must be implemented, otherwise a detailed written justification must be prepared.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Internal audit in the private sector is, according to the Institute of Internal Auditors (IIA), &#8220;<\/span><i><span style=\"font-weight: 400;\">an independent, objective assurance and advisory activity designed to add value and improve an organization&#8217;s operations. It helps an organization achieve its objectives through a systematic and disciplined approach to evaluating and improving the effectiveness of risk management, control and governance processes<\/span><\/i><span style=\"font-weight: 400;\">.&#8221; The legislation applicable to this type of audit is the Companies Act No. 31\/1990 republished, as amended and supplemented, the Government Emergency Ordinance No. 75\/1999 on the activity of financial audit and the International Standards for the Professional Practice of Internal Auditing issued by the IIA.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With regard to internal audit in the financial sector, it ensures the organization&#8217;s compliance with applicable legislation and the optimization of financial processes.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It provides additional assurance to management on the correctness of financial and fiscal operations, thereby helping to reduce the associated risks and improve the overall financial performance of the organization. From the perspective of the relevant incident regulations, the legislation applicable to this type of audit is Government Emergency Ordinance No. 99\/2006 on credit institutions and capital adequacy and ASF Regulation No. 1\/2019 on the assessment and approval of members of the management structure and persons holding key positions in entities regulated by the ASF.<\/span><\/p>\n<h2><b>WHO IS REQUIRED TO HAVE INTERNAL AUDIT IN ROMANIA?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">As regards the public sector, as a rule, institutions are obliged to organize a public internal audit department. Therefore, in the public sector, all central and local public entities, national companies\/societies, autonomous regions and commercial companies with majority state capital, as provided for in the Administrative Law and Tax Law, are obliged to carry out public internal audit.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As regards private sector entities, they will be required to carry out internal audit if they are among the companies whose securities are admitted to trading on a regulated market. This obligation also exists for joint-stock companies that meet at least two of the following criteria: total assets &#8211; more than RON 16 million, net turnover &#8211; more than RON 32 million and average number of employees &#8211; more than 50.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the financial sector, credit institutions, insurance\/reinsurance companies, financial investment services companies, investment management companies, collective investment undertakings and non-bank financial institutions are obliged to carry out internal audit.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>From a general perspective, internal audit is independent and objective assurance and advisory activity designed to add value and improve the operations of the audited entity.\u00a0 HOW MANY TYPES IS INTERNAL AUDIT IN ROMANIA? Internal audit can take several forms, namely public internal audit, private sector internal audit and financial internal audit. In principle, carrying [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":24491,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_ppma_block_editor_authors":""},"categories":[155],"tags":[],"ppma_author":[119],"class_list":["post-29891","post","type-post","status-publish","format-standard","has-post-thumbnail","category-tax-law"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Who is obliged to have an internal audit in Romania? - Legal Badger<\/title>\n<meta name=\"description\" content=\"Who is obliged to have an internal audit in Romania?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/legalbadger.org\/en\/legal-en\/tax-law\/who-is-obliged-to-have-an-internal-audit-in-romania\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Who is obliged to have an internal audit in Romania? 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De la drept civil la drept penal, articolele sale sunt g\u00e2ndite \u0219i redactate \u00een a\u0219a fel \u00eenc\u00e2t orice persoan\u0103 s\u0103 parcurg\u0103 cu u\u0219urin\u021b\u0103 toate aspectele juridice relevante.","sameAs":["https:\/\/legalbadger.org"],"url":"https:\/\/legalbadger.org\/en\/author\/legalbadger\/"}]}},"authors":[{"term_id":119,"user_id":1,"is_guest":0,"slug":"legalbadger","display_name":"Barry, the Legal Badger","avatar_url":"https:\/\/secure.gravatar.com\/avatar\/c7b95d8e79d9f757acb12e88dba8ea0fe0cd911f6d2335c521cc5d3bd4ba0199?s=96&d=mm&r=g","author_category":"","first_name":"Barry","last_name":"the Legal Badger","user_url":"https:\/\/legalbadger.org","job_title":"","description":"Barry the Legal Badger este eroul nostru legal \u0219i de \u00eencredere. Cu o combina\u021bie unic\u0103 de cuno\u0219tin\u021be juridice profunde \u0219i un sim\u021b al umorului fermec\u0103tor, Barry face ca subiectele complicate s\u0103 devin\u0103 simple \u0219i accesibile. De la drept civil la drept penal, articolele sale sunt g\u00e2ndite \u0219i redactate \u00een a\u0219a fel \u00eenc\u00e2t orice persoan\u0103 s\u0103 parcurg\u0103 cu u\u0219urin\u021b\u0103 toate aspectele juridice relevante."}],"_links":{"self":[{"href":"https:\/\/legalbadger.org\/en\/wp-json\/wp\/v2\/posts\/29891","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/legalbadger.org\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalbadger.org\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalbadger.org\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalbadger.org\/en\/wp-json\/wp\/v2\/comments?post=29891"}],"version-history":[{"count":0,"href":"https:\/\/legalbadger.org\/en\/wp-json\/wp\/v2\/posts\/29891\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/legalbadger.org\/en\/wp-json\/wp\/v2\/media\/24491"}],"wp:attachment":[{"href":"https:\/\/legalbadger.org\/en\/wp-json\/wp\/v2\/media?parent=29891"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalbadger.org\/en\/wp-json\/wp\/v2\/categories?post=29891"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalbadger.org\/en\/wp-json\/wp\/v2\/tags?post=29891"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/legalbadger.org\/en\/wp-json\/wp\/v2\/ppma_author?post=29891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}