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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


  • Florina-Maria BOBEª (TÃVALÃ)

    () (“Lucian Blaga” University of Sibiu, Romania)


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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    References listed on IDEAS

    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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    More about this item


    public external audit; performance audit; Court of Accounts of Romania; Performance audit.;

    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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