Performance Audit in the Public Sector in Romania - Essential Tool for Efficient Management

Lia-Cristina Ticlea, Mihaela Neculita, Dochita Doina Basalic and Miruna Carbunaru
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Lia-Cristina Ticlea: Dunarea de Jos University of Galati, Romania
Mihaela Neculita: Dunarea de Jos University of Galati, Romania
Dochita Doina Basalic: Dunarea de Jos University of Galati, Romania
Miruna Carbunaru: Dunarea de Jos University of Galati, Romania

Economics and Applied Informatics, 2022, issue 2, 82-87

Abstract: In the last period, the importance of performance auditing missions in the public sector increased. This article presents an analysis of the current situation of performance audit in Romania and identifies the differences and similarities between this type of auditing and the other types of auditing missions made by supreme auditing institutions: financial audit and regularity audit. Based on both qualitative and quantitative analyzes, we can conclude that the performance audit is becoming an essential tool for improving the management of organizations in the public sector.

Keywords: performance audit; public sector; audit process (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ddj:fseeai:y:2022:i:2:p:82-87

DOI: 10.35219/eai15840409271

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