Performance Audit, an Independent Assessment Instrument for the Management of Public Institutions

Iliodor Tiberiu Plesa ()
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Iliodor Tiberiu Plesa: Valahia University, Targoviste, Romania

Proceedings RCE 2017, 2017, 465-478

Abstract: The activity of public institutions in Romania is extremely important in the context of ensuring the good functioning of Romanian society as a whole.The article analyzes the effect of the performance audit performed by the Romanian Court of Accounts at the level of the public institutions on the efficiency, effectiveness and economy of the public resources used by them.Also, is analyzed the international framework regarding the performance audit, with a range of issues found at other Supreme Audit Institutions of INTOSAI.

Keywords: management; efficiency; economy; effectiveness; INTOSAI; Romanian Court of Accounts. Title of Book: Risk in Contemporary Economy (search for similar items in EconPapers)
JEL-codes: A23 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:lum:progal:v::y:2017:i::p:465-478

DOI: 10.18662/lumproc.rce2017.1.41

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