LEGAL FRAMEWORK OF THE INTERNAL PUBLIC AUDIT ACTIVITY IN THE ROMANIAN ARMED FORCES

  The internal public audit activity in the Romanian Armed Forces is based on the following legal documents:
•  Law no. 672/2002 on the internal public audit;
•  Government Decision no. 235/2003 on approving the Regulations of appointing the Internal Public Audit Committee (IPAC) members;
•  Public Finances Minister's
Order no. 38/2003 on approving the General Regulations of conducting the internal public audit activity;
•  Public Finances Minister's Order no. 252/2004 on approving the Internal Auditor Code of Ethics;
•  Defense Minister's Order no. M-87/2003 on approving “I.P.A.-1. Regulations of conducting the internal public audit activity in the Ministry of Defense”, modified by the Defense Minister's Order no. M 93/2004;
•  Government Emergency Order no. 37/2004 on modifying and reviewing the internal public audit regulations;
•  Public Finances Minister's Order no. 423/2004 on modifying and reviewing the general internal public audit regulations, as approved by the Public Finances Minister's Order no. 38/2003.