THE ROLE OF INTERNAL CONTROL AND FINANCIAL AUDIT IN IMPLEMENTING EUROPEAN FINANCED PROJECTS FROM EUROPEAN SOCIAL FUND CATEGORY

Dumitru Nica (), Claudiu Cristinel Cocoșatu () and Liviu Tomoiagă ()
Additional contact information
Dumitru Nica: Universitatea Spiru Haret, Postal: Facultatea de Contabilitate și Finanțe
Claudiu Cristinel Cocoșatu: Universitatea Spiru Haret, Postal: Facultatea de Contabilitate și Finanțe
Liviu Tomoiagă: Universitatea Naționala de Apărare Carol I

Annals of Spiru Haret University, Economic Series, 2012, vol. 3, issue 1, 37-50

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.

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 (search for similar items in EconPapers)
JEL-codes: F21 F34 F36 (search for similar items in EconPapers)
Date: 2012
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://anale-economie.spiruharet.ro/files/articole ... satu,%20Tomoiaga.pdf Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ris:sphecs:0162

Access Statistics for this article

Annals of Spiru Haret University, Economic Series is currently edited by Elena Gurgu and Constantin Mecu

More articles in Annals of Spiru Haret University, Economic Series from Universitatea Spiru Haret no. 13 Street Ion Ghica, Quarter 3, Bucharest, Cod postal: 030045, tel: (004021) 455.1000; 314.00.75; 314.00.76, fax: (004021) 314.39.08, e-mail: info@spiruharet.ro. Contact information at EDIRC.
Bibliographic data for series maintained by Aurelian A BONDREA () and Constantin Mecu ( this e-mail address is bad, please contact ).