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The Role Of Internal Control And Financial Audit In Implementing European Financed Projects From European Social Fund Category

Author

Listed:
  • NICA, Dumitru

    (Universitatea Spiru Haret)

  • COCOȘATU, Claudiu Cristinel

    (Universitatea Spiru Haret)

  • TOMOIAGĂ, Liviu

    (Universitatea Naționala de Apărare Carol I)

Abstract

In the beginning we have discussed the role of internal control in implementing European financed projects by the European Social Fund, type POSDRU and PODCA. The paper continues by emphasizing the main requirements presented in ISRS 4400 entitled “Missions based on agreed-upon procedures regarding financial data” for the auditing of ESF financed programs.

Suggested Citation

  • NICA, Dumitru & COCOȘATU, Claudiu Cristinel & TOMOIAGĂ, Liviu, 2012. "The Role Of Internal Control And Financial Audit In Implementing European Financed Projects From European Social Fund Category," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 3(1), pages 37-50.
    • Handle: RePEc:ris:sphecs:0162
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    File URL: http://anale-economie.spiruharet.ro/files/articole%20pdf_issue%201%20pe%202012/3_Nica,%20Cocosatu,%20Tomoiaga.pdf
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    More about this item

    Keywords

    internal control; types of internal control; internal control system; ISRS 4400 objective; audit procedures; actual facts report elements; finalizing an audit mission; audit beneficiary; independent financial auditor; objective of a mission based on agreed-upon procedures; actual facts report;
    All these keywords.

    JEL classification:

    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
    • F34 - International Economics - - International Finance - - - International Lending and Debt Problems
    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration

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