THE EVOLUTION OF THE ROMANIAN COURT OF ACCOUNTS' PERFORMANCE EVALUATION SYSTEM IN THE PERIOD 2014-2015

Plesa Iliodor Tiberiu () and Stegaroiu Ion ()
Additional contact information
Plesa Iliodor Tiberiu: "Valahia" University of Târgoviste
Stegaroiu Ion: "Valahia" University of Târgoviste

Management Strategies Journal, 2016, vol. 34, issue 4, 46-51

Abstract: This paper aims to analyze the performance in terms of specific activity (control and audit) carried out by the supreme audit institution in Romania, the Court of Accounts. It also presents the relationship between auditees and the Court of Accounts in 2014, following the assessments made on the basis of questionnaires sent to the auditees after audits coompletion. The paper also examines the evolution of the performance evaluation system of the Romanian Court of Accounts in the period 2014-2015, which seeks regular analysis of how audit and control activities are realized and distributed in order to identify strengths and weaknesses appearing in public external auditors' work and the solutions that may improve the institution's activity. Finally, it presents the quality assurance and control activity regarding the specific activity of the Romanian Court of Accounts.

Keywords: control; audit; management; performance; supreme audit institution; public finances (search for similar items in EconPapers)
JEL-codes: M10 M40 (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.strategiimanageriale.ro/papers/160406.pdf (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:brc:journl:v:34:y:2016:i:4:p:46-51

Access Statistics for this article

More articles in Management Strategies Journal from Constantin Brancoveanu University
Bibliographic data for series maintained by Dan MICUDA ().