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The Performance Audit – A Basic Attribute of the Romanian Court of Accounts and a Consolidation Solution for Sustainability in the Current Macroeconomic Environment

Author

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  • Florina-Maria BOBEª (TÃVALÃ)

    (Lucian Blaga University of Sibiu, Romania)

Abstract

Through the findings and recommendations brought by the performance audit missions it is aimed to reduce costs, increase using the resources efficiency and achieving the objectives set at the level of the activity, program, and the audited process. So it is an audit of a good financial management but which is exercised at a rate too low in our country because it represents a research work that requires flexibility, imagination and analytical skills, knowledge and experience. We consider therefore that the audit approach can be justified by the fact that it increases the credibility of the information, providing a certain insurance degree for the people who rely on the audited information. Corroborating the Romanian legislation regarding auditing with the provisions of the international auditing standards and the practical issues which arise from their application, we could identify several types of public audit.

Suggested Citation

  • Florina-Maria BOBEª (TÃVALÃ), 2016. "The Performance Audit – A Basic Attribute of the Romanian Court of Accounts and a Consolidation Solution for Sustainability in the Current Macroeconomic Environment," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 17(1), pages 70-75, March.
    • Handle: RePEc:rom:rmcimn:v:17:y:2016:i:1:p:70-75
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    File URL: https://rmci.ase.ro/no17vol1/07.pdf
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    References listed on IDEAS

    as
    1. Florina-Maria Bobeş, 2012. "Ensuring The Legality And Performance In Using Public Funds," Romanian Economic Business Review, Romanian-American University, vol. 7(1), pages 40-49, March.
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    Cited by:

    1. Cristina-Petrina TRINCU-DRAGUSIN & Aurelia STEFANESCU, 2020. "The External Public Audit in the Member States of the European Union: Between Standard Typology and Diversity," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 18(159), pages 555-555.

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      More about this item

      Keywords

      public external audit; performance audit; Court of Accounts of Romania; Performance audit.;
      All these keywords.

      JEL classification:

      • G29 - Financial Economics - - Financial Institutions and Services - - - Other
      • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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