From the theoretical part of the study, we can draw
conclusions referring to the necessity of an increased
transparency within reporting of the public internal
audit activity, transparency which will increase
citizens trust that the public resources are efficiently
managed and that a relevant audit is conducted to
see if they are properly used. Also, emitting plausible
directions in order to improve internal audit
performance will contribute both to increase the public
trust and to create better information grounds
regarding the measures taken at the central level.
From specialized literature, we concluded also that
the public internal audit system needs to create a
database which will contain all the necessary
information; it will contribute on making realistic
reports and will also have a predictive action. By the
same token, we observed that annual report on public
internal audit activity from the public sector becomes
an element of CHUPIA strategy, so it is not limited
only on an informative role.