PERFORMANCE AUDIT AND ITS ROLE IN MAKING PUBLIC INSTITUTIONS MORE EFFECTIVE
Autor (i): Ionela Popa
JEL: H80, H83
Abstract:
The attributions of the Court of Auditors regarding a performance audit are provided in Article 21 Paragraph (2) and Article 28 of Law no. 94/1992, reissued. According to these provisions, the Court of Auditors: • deals with the performance audit of using the financial resources of the state and of the public sector; • performs an independent assessment of the economic efficiency and effectiveness of a public entity, programme, project, process or activity in using public resources allocated to achieve the objectives set. The paper aims to identify the peculiarities of audit missions and their effects on public institutions.
The attributions of the Court of Auditors regarding a performance audit are provided in Article 21 Paragraph (2) and Article 28 of Law no. 94/1992, reissued. According to these provisions, the Court of Auditors: • deals with the performance audit of using the financial resources of the state and of the public sector; • performs an independent assessment of the economic efficiency and effectiveness of a public entity, programme, project, process or activity in using public resources allocated to achieve the objectives set. The paper aims to identify the peculiarities of audit missions and their effects on public institutions.
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