Abstract

This study employs a dual approach, in that it first considers a synthesis of the studies run by researchers in the field of internal audit within the public sector, ideas on this topic published into the professional literature, and regulations drawn up by national and international accounting regulators and accounting professional bodies. Secondly, it uses an empirical survey based on a questionnaire to get responses from public hospitals in Romania. All respondents consider that internal audit has its contribution to the improvement of public hospitals performance and it is a partner to their management. They consider the deficiencies identified by the internal audit within hospitals to be prevented in the future to a great extent, as well as the fact that the assessment of internal control and the elimination or diminution of unjustified expenses are the ways through which internal audit adds value to public hospitals. Nevertheless, it is reckoned that the absence of the internal audit function as a result of its conditioning by the number of hospital beds and the traditional role it plays in hospitals, imposes a resizing of the regulations and approaches into the field, in accordance with the existing realities, in order to contribute to the improvement of public hospitals performance in Romania.

Key words: Romania, public sector, public hospital, internal audit, performance.