COMPARATIVE APPROACH: PERFORMANCE AUDIT ? COMPLIANCE AUDIT ? FINANCIAL AUDIT
Autor (i): Popa Ionela
JEL: H0, H8
Cuvinte cheie: performance audit, financial audit,compliance audit, public funds
Abstract:
The audit is not an end in itself, but an indispensable part of a regulatory system, the purpose of which is to identify in a timely manner deviations from accepted standards and cases of breaches of the principles of legality, efficiency, effectiveness and economy in financial management. At the level of the public sector, the Court of Accounts operates independently in accordance with legal provisions and international auditing standards, performing the following types of audits: financial audit, compliance audit, performance audit. This paper aims to highlight the particularities of each of these types of audits, as well as their specific activities.
The audit is not an end in itself, but an indispensable part of a regulatory system, the purpose of which is to identify in a timely manner deviations from accepted standards and cases of breaches of the principles of legality, efficiency, effectiveness and economy in financial management. At the level of the public sector, the Court of Accounts operates independently in accordance with legal provisions and international auditing standards, performing the following types of audits: financial audit, compliance audit, performance audit. This paper aims to highlight the particularities of each of these types of audits, as well as their specific activities.
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