Theoretical Guidelines Regarding Performance Audit in the Military Organization

Abstract

In the contemporary organizational environment, the internal public audit allows the management to develop its action capacity, thus ensuring that its strategy is correctly put in practice and the effects related to economy, efficiency and effectiveness are the expected ones. The implementation of the internal audit in the military organization represents a continuous and modern action that is part of the general effort to streamline the management of public institutions in Romania. The audit solutions must contribute to strengthening the stability of the military institution and to achieving its objectives, both domestically and internationally, in terms of anticipation and proper risk management, optimal use of the allocated resources and compliance with the existing legal framework.