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

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

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 eff...

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Main Author: Iliodor Tiberiu PLESA
Format: Article
Language:English
Published: Dunarea de Jos University of Galati 2017-06-01
Series:Risk in Contemporary Economy
Online Access:http://www.rce.feaa.ugal.ro/images/stories/RCE2017/papers/RCE_2017_465-478.pdf
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spelling doaj-db11b89851d04973a7f4cb36d29040b62020-11-25T02:49:37ZengDunarea de Jos University of Galati Risk in Contemporary Economy2067-05322067-05322017-06-01146547810.18662/lumproc.rce2017.1.41Performance Audit, an Independent Assessment Instrument for the Management of Public InstitutionsIliodor Tiberiu PLESA0Valahia University of Targoviste, RomaniaThe 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.http://www.rce.feaa.ugal.ro/images/stories/RCE2017/papers/RCE_2017_465-478.pdf
collection DOAJ
language English
format Article
sources DOAJ
author Iliodor Tiberiu PLESA
spellingShingle Iliodor Tiberiu PLESA
Performance Audit, an Independent Assessment Instrument for the Management of Public Institutions
Risk in Contemporary Economy
author_facet Iliodor Tiberiu PLESA
author_sort Iliodor Tiberiu PLESA
title Performance Audit, an Independent Assessment Instrument for the Management of Public Institutions
title_short Performance Audit, an Independent Assessment Instrument for the Management of Public Institutions
title_full Performance Audit, an Independent Assessment Instrument for the Management of Public Institutions
title_fullStr Performance Audit, an Independent Assessment Instrument for the Management of Public Institutions
title_full_unstemmed Performance Audit, an Independent Assessment Instrument for the Management of Public Institutions
title_sort performance audit, an independent assessment instrument for the management of public institutions
publisher Dunarea de Jos University of Galati
series Risk in Contemporary Economy
issn 2067-0532
2067-0532
publishDate 2017-06-01
description 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.
url http://www.rce.feaa.ugal.ro/images/stories/RCE2017/papers/RCE_2017_465-478.pdf
work_keys_str_mv AT iliodortiberiuplesa performanceauditanindependentassessmentinstrumentforthemanagementofpublicinstitutions
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