1. Cooperation system for providing
Ministry of Public Finance
Central Harmonization Unit for Public Internal Audit
Cooperation system for providing
public internal audit function in Romania

2. There are 3.222 administrative units in Romania, out of which:
Ministry of Public Finance
Central Harmonization Unit for Public Internal Audit
Premises
There are administrative units in Romania, out of which:
- 41 County Councils;
- 103 Municipalities;
- 217 Cities;
Communes.

3. Public Internal Audit Law no. 672/2002 (R) amended in 2012
Ministry of Public Finance
Central Harmonization Unit for Public Internal Audit
Regulatory Framework
Public Internal Audit Law no. 672/2002 (R) amended in 2012
Government Decision no. 1183/2012

4. - Continuous development of the system
Ministry of Public Finance
Central Harmonization Unit for Public Internal Audit
Current State
Cooperation system includes communes (41,98% of total communes) and a total number of 247 internal auditors.
- Continuous development of the system

5. Initial legal framework needs to be updated
Ministry of Public Finance
Central Harmonization Unit for Public Internal Audit
Challenges
Initial legal framework needs to be updated
Financial flow and accounting for each member (will be improved)
Professional development -
Au acorduri dar nu au auditori angajati

6. Professional training programme
Ministry of Public Finance
Central Harmonization Unit for Public Internal Audit
Solutions
Updating legal base
Professional training programme
Advice engagements performed for implementation of the system
Facem consiliere