The financial audit as assistance instrument for contributors – factor for the improvement the fiscal administration performances

Author:PhD. Doina Elena LEONTE

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Keywords:fiscal administration, Cort of Accounts, internal audit

Abstract:
For the fiscal administration it is very important to benefit of a high quality audit, in order to contribute to the improvement of its activity performances.\r\n\r\nAs part of the public administration, the fiscal administration is audited by an external body – the Romanian Court of Accounts, as well as by an internal audit body of the Ministry of Public Finance.\r\n\r\nThe Court of Accounts, as part of reviewing the activity of the fiscal administration, practically neglected the approach of assisting the contributors insisting, practically, the issues related to the taxes collection and less on the secondary aspects of this activity.\r\nOn the other hand, the internal audit activity of the public institution, should make an analysis and to point out the issues related to the organization and functioning of this assistance activity for the contributors.

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