Planificarea auditului performanței, impactul etapei date de audit asupra calității gestiunii resurselor financiare publice şi a patrimoniului public. Aspecte teoretice și abordări practice
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Date
2022
Authors
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Journal ISSN
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Publisher
INCE
Abstract
The efficient management of public money ensures national security at the state level, as well the achievement of social and economic purposes to a high level. The problematic in relation of the fact that public money must be spent in conditions of economy, proficiency and effectiveness is in-depth studied in the performance audit, exceeding traditional practices to check only financial and accounting documents and the legitimacy of economic operations. Within this study, the author has ploughed quantitative and qualitative, inductive and deductive methods, along with methods of analysis and synthesis. The comparative methodology was mostly applied in research that served a good sustenance in identifying both the similarities, as well as the existing dissimilarities between national regulations, internal acts of the Court of Accounts and the Framework of Professional Pronouncements INTOSAI (International Organization of Supreme Audit Institutions), fulfilled according to the Decision of the Court of Accounts no. 2 of 24 January 2020. Performance auditing as a new audit technique contributes to improving the management of public institutions and reducing the risks of public resources being used inefficiently. However, achieving these goals as priority tasks of the performance audit can be foreseen at the audit planning stage by an exhaustive and responsible study by the auditors to select those entities / programs or activities that offer the Court of Accounts the greatest opportunity to obtain an impact, as the available resources are limited. All the more auditors from the beginning to the end must ensure the basic qualities of a good performance audit.
Description
Text: lb. rom. Abstrac: lb. engl. Referinţe bibliografice: p. 36 (10 titl.). JEL Classification: G19.
Keywords
performance audit, audit engagement, INTOSAI, Framework of Professional Pronouncements, public money, management, economy, efficiency, effectiveness
Citation
DOLGHI, Cristina. Planificarea auditului performanței, impactul etapei date de audit asupra calității gestiunii resurselor financiare publice şi a patrimoniului public. Aspecte teoretice și abordări practice. In: Creşterea economică în condiţiile globalizării = Economic growth in the conditions of globalization: conferința internaţională ştiinţifico-practică, ediția a XV-a, 15-16 octombrie 2021, Chișinău. Chișinău: INCE, 2022, vol. II, pp. 29-36. ISBN 978-99753529-9-4 (PDF).