POSITIONS AND CONVERGENCES OF THE SUPREME INSTITUTIONS OF AUDIT IN ASSESSING FINANCIAL POSITION AND PERFORMANCE OF PUBLIC ENTITIES

Baicu Diana-Alexandra ()
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Baicu Diana-Alexandra: University Valahia Targoviste

Management Strategies Journal, 2021, vol. 51, issue 1, 5-14

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.

Keywords: supreme audit institution; financial position; financial performance; public entity; strategies (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:51:y:2021:i:1:p:5-14

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