DEFINING MOMENTS IN THE EMERGENCE AND EVOLUTION OF INTERNAL AUDIT IN OUR COUNTRY

The appearance and improvement of the internal audit activity in the public and private entities from Romania represented and constitutes a natural necessity, a consequence of the tendencies and practices manifested on international and European level in this field. Our country has taken actions for the implementation of the internal audit service in state and private entities with a certain delay and sinusoidal evolutions, determined by the alternation of administrations and regimes (interwar democracies - communist totalitarian - democratic). The Ministry of National Defence as part of the public administration, through specialized structures and in all its composing entities, applies the provisions of normative acts regarding the development of internal audit activity, fact for which we highlighted reference moments in the process of occurrence, organization and exercise of audit activity internal public in the structures of this ministry. Keywords: internal audit; internal audit function; insurance missions; regularity audit; performance audit; system audit; internal audit advice.