AUDITOR'S INTERVENTION REGARDING STRUCTURAL FUNDS

Daniel Botez ()
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Daniel Botez: Universitatea “Petru Maior” din Tîrgu–Mures Str. Nicolae Iorga, nr.1, Tîrgu – Mures, MURES, 540088, România)

STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, 2012, vol. 1/2012, 24-38

Abstract: Intervention audit professional to verify the extent to which a project grant spending structural funds are eligible, is a compulsory activity and area required for expression of the structural funds. Even if the professional mission relates to a specific standard (ISRS 4400) and is based on technical requirements set by the management of funds, there are some unclear issues both on work-related issues and on those procedures. This situation calls for closer cooperation between the professional body and the managing authorities of Structural Funds.

Keywords: structural funds; ISRS 4400; financial auditor (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2012
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