IDEAS home Printed from https://ideas.repec.org/a/brc/journl/v35y2017i1p251-260.html
   My bibliography  Save this article

The Performance Measurement Framework Of The In Supreme Audit Institutions

Author

Listed:
  • Iliodor Tiberiu, Plesa

    (Valahia University of Târgoviste,)

Abstract

This article aims to analyze the performance of supreme audit institutions through various instruments that are currently used in international practice. It also analyzes the overall performance measurement framework in the supreme audit institutions members of INTOSAI (SAI PMF) and identifies the main methods used to measure the performance in these institutions. There are also provided a number of performance indicators currently used by the Romanian Court of Accounts and other similar supreme audit institutions in order to measure the performance in the course of their control / audit activity.

Suggested Citation

  • Iliodor Tiberiu, Plesa, 2017. "The Performance Measurement Framework Of The In Supreme Audit Institutions," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 251-260.
    • Handle: RePEc:brc:journl:v:35:y:2017:i:1:p:251-260
    as

    Download full text from publisher

    File URL: http://www.strategiimanageriale.ro/papers/170134.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    SAI PMF; Romanian Court of Accounts; performance indicators; supreme audit institution; INTOSAI;
    All these keywords.

    JEL classification:

    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • 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:35:y:2017:i:1:p:251-260. 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.