Internal Public Audit in Romania: Strategic Targets and Relevant Achievements Reported in the Post-Pandemic Stage

Abstract

The study explores the current stage and strategic evolution of the internal public audit system in Romania, emphasizing its role as a central instrument of good governance and institutional accountability. Based on a mixed approach—combining documentary and interpretive analysis with the assessment of statistical data provided by the Central Harmonization Unit for Public Internal Audit (UCAAPI)—the research examines the legal framework, recent regulatory changes, and functional parameters of the internal audit system. The paper highlights the main transformations introduced by Government Ordinance No. 29/2022 and Law No. 253/2023, which redefined the governance structure, enhanced the role of UCAAPI, and strengthened audit committees and certification mechanisms. Statistical findings for 2023 reveal that, although over 90% of public entities have formally established internal audit structures, only about 79% ensure their effective operation. Moreover, the analysis shows that less than half of the recommendations issued by auditors are implemented on time, signaling persistent institutional and managerial vulnerabilities. The study concludes that the success of internal public audit reform depends on moving from formal compliance to effective functionality, supported by adequate human resources, modern analytical tools, and a culture of managerial accountability. These findings provide both a diagnostic overview and forward-looking guidance for strengthening internal audit as a driver of public sector performance and transparency.