IDEAS home Printed from https://ideas.repec.org/a/brc/journl/v34y2016i4p46-51.html
   My bibliography  Save this article

The Evolution Of The Romanian Court Of Accounts' Performance Evaluation System In The Period 2014-2015

Author

Listed:
  • Iliodor Tiberiu, Plesa

    ("Valahia" University of Târgoviste)

  • Ion, Stegaroiu

    ("Valahia" University of Târgoviste)

Abstract

This paper aims to analyze the performance in terms of specific activity (control and audit) carried out by the supreme audit institution in Romania, the Court of Accounts. It also presents the relationship between auditees and the Court of Accounts in 2014, following the assessments made on the basis of questionnaires sent to the auditees after audits coompletion. The paper also examines the evolution of the performance evaluation system of the Romanian Court of Accounts in the period 2014-2015, which seeks regular analysis of how audit and control activities are realized and distributed in order to identify strengths and weaknesses appearing in public external auditors' work and the solutions that may improve the institution's activity. Finally, it presents the quality assurance and control activity regarding the specific activity of the Romanian Court of Accounts.

Suggested Citation

  • Iliodor Tiberiu, Plesa & Ion, Stegaroiu, 2016. "The Evolution Of The Romanian Court Of Accounts' Performance Evaluation System In The Period 2014-2015," Management Strategies Journal, Constantin Brancoveanu University, vol. 34(4), pages 46-51.
    • Handle: RePEc:brc:journl:v:34:y:2016:i:4:p:46-51
    as

    Download full text from publisher

    File URL: http://www.strategiimanageriale.ro/papers/160406.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    control; audit; management; performance; supreme audit institution; public finances;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:brc:journl:v:34:y:2016:i:4:p:46-51. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan MICUDA (email available below). General contact details of provider: http://www.univcb.ro/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.