Performance Audit Challenges in the Public Sector in Romania
Author:
Cristina-Nicoleta CARANICA, Alina DOMNISOR
JEL:
M42, H83
DOI:
10.20869/AUDITF/2022/165/006
Keywords:
INTOSAI, Supreme Audit Institutions, performance missions, system missions, regularity missions, financial audit missions,
Abstract:
Over the last decade, performance audit missions have become increasingly important in the public audit activity carried out in Romania. The purpose of this article is to present the characteristics but also the challenges of performance audit missions through a synthesis of the similarities and differences found between this type of mission and other types of public audit: system audit, regularity audit and financial audit. The research methodology used was both qualitative and quantitative, with the role of comparatively pointing out the distinct way of carrying out these types of missions realized out on the specifics of the INTOSAI Audit Standards.
Abstract(191KB)
Article(348KB)