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The External Public Audit of the Budgetary Programs – Preparatory Activities

Author

Listed:
  • Cristian Dragan

    (Constanta Maritime University)

  • Ana Cornelia Olteanu

    (Constanta Maritime University)

  • Viorela Georgiana Stinga

    (Constanta Maritime University)

Abstract

Although performance audit allows greater freedom in choosing themes, The Supreme Audit Institutions select only those themes and entities which are likely to significantly contribute to performance improvement. When choosing the budget program that makes the object of the audit, we must take into consideration an analysis of the entire system or area of which it is part, in order to be able to make the most appropriate decision in terms of the efficiency of the audit work. The paper aims to research the functions of external audit by providing relevant information on financial and economic activity in the public sector. We tried to highlight the information that need to be taken into consideration when referring to the preparatory activities (preliminary stage) of an external audit and we made a case study regarding the preliminary activities of the audit for the National Agency for Fiscal Administration from Romania.

Suggested Citation

  • Cristian Dragan & Ana Cornelia Olteanu & Viorela Georgiana Stinga, 2021. "The External Public Audit of the Budgetary Programs – Preparatory Activities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1003-1012, December.
    • Handle: RePEc:ovi:oviste:v:xxi:y:2021:i:2:p:1003-1012
    as

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    File URL: https://stec.univ-ovidius.ro/html/anale/RO/2021-2/Section%205/11.pdf
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    References listed on IDEAS

    as
    1. Daniela Argento & Timurs Umans & Patricia Håkansson & Annika Johansson, 2018. "Reliance on the internal auditors’ work: experiences of Swedish external auditors," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(3), pages 295-325, December.
    2. Eugenio Anessi-Pessina & Carmela Barbera & Mariafrancesca Sicilia & Ileana Steccolini, 2016. "Public sector budgeting: a European review of accounting and public management journals," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(3), pages 491-519, March.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    public audit; budget program; preliminary activities; external audit; budgetary programs;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • H6 - Public Economics - - National Budget, Deficit, and Debt
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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