EFFICIENT MANAGEMENT OF PUBLIC EXPENDITURE BY CONTROL AND AUDIT

Aliona Birca
Additional contact information
Aliona Birca: ACADEMY OF ECONOMIC STUDIES OF MOLDOVA

Annals - Economy Series, 2022, vol. 1, 97-105

Abstract: The alignment of the policies of the Republic of Moldova with the objectives on sustainable development promoted by the United Nations demonstrates the openness of our country to these issues. However, the data from the practical activity demonstrate a number of problems regarding public expenditures management. Having an essential role, the internal public financial control is analysed in more detail from the perspective of the internal managerial control system and the relations with the internal and external audit. Theoretical and regulatory information was exemplified on the basis of audit reports and Statements of Management Responsibility prepared by the Court of Auditors. In this perspective, the Court of Auditors' audit reports are examined to highlight these issues.

Keywords: public expenditure management; sustainable development objectives; external audit; management control systems; public internal financial control (search for similar items in EconPapers)
Date: 2022
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.utgjiu.ro/revista/ec/pdf/2022-01/11_AlionaBirca.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:cbu:jrnlec:y:2022:v:1:p:97-105

Access Statistics for this article

More articles in Annals - Economy Series from Constantin Brancusi University, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Ecobici Nicolae ( this e-mail address is bad, please contact ).