IDEAS home Printed from https://ideas.repec.org/a/cbu/jrnlec/y2025v5p254-260.html

Performance Audit And Its Implications For Public Sector Institutional Efficiency

Author

Listed:
  • FLOREA IANC MARIA MIRABELA

    (CONSTANTIN BRANCUSI UNIVERSITY OF TARGU-JIU, FACULTY OF ECONOMIC SCIENCES)

Abstract

Performance auditing is an essential component of modern public governance due to its role in assessing the efficiency, effectiveness, and economy of public resource use. In the context of current economic, social, and technological transformations, public institutions face increasing pressure to demonstrate measurable results and responsible fund management. This study analyzes the conceptual and legislative framework of performance auditing, highlights the methods and instruments used, and examines its impact on the management of public institutions. The analysis confirms that performance auditing contributes to enhancing the efficiency of the public sector, improving transparency, strengthening accountability, and optimizing internal processes.

Suggested Citation

  • Florea Ianc Maria Mirabela, 2025. "Performance Audit And Its Implications For Public Sector Institutional Efficiency," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 5, pages 254-260, October.
    • Handle: RePEc:cbu:jrnlec:y:2025:v:5:p:254-260
    as

    Download full text from publisher

    File URL: https://www.utgjiu.ro/revista/ec/pdf/2025-05,%20Volumul%20I/26_Florea.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;

    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:cbu:jrnlec:y:2025:v:5:p:254-260. 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: Ecobici Nicolae (email available below). General contact details of provider: https://edirc.repec.org/data/fetgjro.html .

    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.