SUPREME AUDIT INSTITUTIONS. COMPARATIVE STUDY FOR THE CENTRAL AND EASTERN EUROPEAN COUNTRIES MEMBERS OF THE EUROPEAN UNION

Mirela-Oana Pintea () and Sorin Adrian Achim ()
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Sorin Adrian Achim: Faculty of Economics and Business Administration, Babes -Bolyai University Cluj-Napoca, Romania

The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, 2009, vol. 9, issue 1(9), 235-242

Abstract: The Supreme Audit Institutions play a major role in auditin g the counts and the activities of the public institutions and in promoting a healthy financial administration of public funds and general responsibility inside the government. The Supreme Audit Institutions from Central and Eastern Europe are in a process of institutional modernization as one of the request of the process of european integration. We intended to realize a comparative study for some Central and Eastern European countries regarding some criterions. Through this study we intended to obtain an overall image over the Supreme Audit Institutions taken into consideration in this study, to present the similarities and the differences that exist in the present time between these institutions. Due to the fact that countries differ at the level of individual reform in this area we founded differences in the organization of these institutions and in their evolution since their foundation. Their mission of the institution is to audit and evaluate the operation of the financial system of public finances and to promote its development. We observed that there was a rapid development of the Audit Offices in the region due to their joint efforts. These institutions face different limitations because of countries’ distinct constitutional, legal, social, economic and political system.

Keywords: audit; supreme audit institution; performance audit; financial audit; regularity audit (search for similar items in EconPapers)
Date: 2009
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