POSITIONS AND CONVERGENCES OF THE SUPREME INSTITUTIONS OF AUDIT IN ASSESSING FINANCIAL POSITION AND PERFORMANCE OF PUBLIC ENTITIES
Autor (i): Diana-Alexandra, Baicu
JEL: JEL: M42
Cuvinte cheie: supreme audit institution, financial position, financial performance, public entity, strategies
Abstract:
The analysis of the issues addressed by the supreme audit institutions, as directions to guide their activity,
clearly shows that they can provide relevant information on the position and financial performance of public
entities, as well as information on the accountability’s level and at the public sector’s level, while providing
support to the audited public authorities on the adoption of strategies and the formulation of forecasts.