HYPERION ECONOMIC JOURNAL

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• Silviu Ionel STOICA, PhD Student, Affiliation: Valahia University of Targoviste, Romania;   
• Maria TOMA, PhD., Associate Professor, Affiliation: Valahia University of Targoviste, Romania;

Internal audit contributes to the oversight of the public sector, providing senior managers and audit committees with assurance that their management systems and practices are well-designed and operating efficiently. Being an independent and impartial diagnostic tool, internal audit also serves as a valuable resource for taxpayers, ensuring that the public sector's systems of oversight, accountability, and control are operating as intended. The objective of the article is to examine and find ways and strategies to enhance internal audit processes in the public sector. It aims to identify specific issues faced by public institutions regarding internal audit and provide solutions and recommendations to streamline and improve audit processes, thus ensuring the efficient use of resources and better governance in the public sector.

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