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Impact of internal managerial audit on the management of public institutions

Author: Hasegan – Mares Gabriela Adina
Degree:doctor of economics
Speciality: 08.00.05 - Economy and Management (in branch)
Scientific adviser: Nicolae Ţâu
doctor habilitat, professor, Free International University of Moldova
Institution: Free International University of Moldova


The thesis was presented on the 21 September, 2018
Approved by NCAA on the 23 November, 2018


Adobe PDF document0.73 Mb / in romanian


CZU 351/354:005.3/,7(043.3)

Adobe PDF document 2.79 Mb / in romanian
186 pages


management, audit, public institution, auditable entity, auditable cybernation, managerial audit, internal audit


Thesis structure: introduction, three chapters, general conclusions and recommendations, 144 titles of bibliography, 129 plain text pages, 7 tables, 28 graphs. The work results are published in 10 scientifically works, comprising of a 5,3 total. Keywords: management, audit, public institution, auditable entity, auditable cybernation, managerial audit, internal audit. Field of research: 521.03. Economics and Management in the field of activity.

Scope and objectives of the thesis:resides in development of theoretical, methodical and applied principles for instrumentation and performance appraisal in Romania and Republic of Moldova of public administration activities, utilization of them in order to accede to a better infrastructure based on competitive and a higher level of concurrency. The scope has determined the level and percentage of objectives as follows: The deeper study of scientifically knowledge base of internal audit management concepts, efficiency and effectiveness concepts all of them regarded to economic- financial competitiveness level relationship; Evaluation methods analysis for efficiency of public funds spending and offering of a custom approaches for effective research and utilization of public funds; Applying nationally and internationally recognized econometric principles to determine the performance of public institutions; Determination of the main alignment strategically directions for public management and perspective increasing level of effectiveness and utilization of assigned public budgets; Multi-examination research of internal management audit concept; Achievement of a set of approaches from international level to national level for internal audit procedures and politics metrics, based on deep theoretical and practical methodologies.

The scientific novelty of the investigation: consist in development from a certain angle of a synthesis regarding of improvement of knowledge degree level of impact on public sector of internal audit management; the identification of key aspects that is affecting the internal audit management actuality, outlined through entirely public sector; the elaboration of Risk Management Registry for risk assessment and valuation that might prone to arise in public sector institutions; the applying of international well-known econometrical principles for public sector performance appraisal.

The theoretical significance and applicative value of the thesis. Thethesis may be consider a reference pattern for future scientifically and didactic researches for chosen field and should be used as bibliography source for analysis and study elaboration regarding to public sector audit and management field, competitive studies and public funds utilization performance appraisal.

The important scientific problem solved is to demonstrate necessity of theoretical and practical development of internal audit management concept that is supporting management activities even though risk analysis procedure to comprise all the measurements must take in order to decrease the risk of surpass implementation deadlines assumed in public sector institutions.

The implementation of scientific results. The scientific results throughout current researching are used by public institutions presented in case studies from this dissertation. These study results was highly appreciated, it was mentioned the importance of study case and study developed for the future strategies and politics regarding the current field of research, also there was an implementation acceptance documents issued by public institutions that rollout the results of current dissertation.