THE AUDIT OF THE EUROPEAN FUNDS - THE ROMANIA CASE PARTICULARITIES

Tara Ioan Gheorghe ()
Additional contact information
Tara Ioan Gheorghe: University of Oradea, Economic Sciences

Annals of Faculty of Economics, 2010, vol. 1, issue 2, 641-645

Abstract: The European funds are committed to improving the economic and financial state of the eastern European countries. Therefore they have to be performing spent. The financial audit has an extremely important duty from this point of view. In Romania case there are some particularities which are, at the same time, the possible ways to improve the financial audit activity as well. The vital thing among them is to improve the independence of the financial audit and to take in account the necessary report between internal and external audit. A proposal is made here.

Keywords: : financial audit; internal audit; external audit; the Authority of Audit; the European fund; Court of Accounts. (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2010
References: Add references at CitEc
Citations:

Downloads: (external link)
http://anale.steconomiceuoradea.ro/volume/2010/n2/101.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:ora:journl:v:1:y:2010:i:2:p:641-645

Access Statistics for this article

More articles in Annals of Faculty of Economics from University of Oradea, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Catalin ZMOLE ( this e-mail address is bad, please contact ).