THE PERFORMANCE MEASUREMENT FRAMEWORK OF THE IN SUPREME AUDIT INSTITUTIONS

Plesa Iliodor Tiberiu
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Plesa Iliodor Tiberiu: Valahia University of Târgoviste,

Management Strategies Journal, 2017, vol. 35, issue 1, 251-260

Abstract: This article aims to analyze the performance of supreme audit institutions through various instruments that are currently used in international practice. It also analyzes the overall performance measurement framework in the supreme audit institutions members of INTOSAI (SAI PMF) and identifies the main methods used to measure the performance in these institutions. There are also provided a number of performance indicators currently used by the Romanian Court of Accounts and other similar supreme audit institutions in order to measure the performance in the course of their control / audit activity.

Keywords: SAI PMF; Romanian Court of Accounts; performance indicators; supreme audit institution; INTOSAI (search for similar items in EconPapers)
JEL-codes: M12 M40 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:35:y:2017:i:1:p:251-260

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