The Role of the Court of Auditors in Carrying Out the External Control within a Public Entity

The Role of the Court of Auditors in Carrying Out the External Control within a Public Entity

Blog Article

This paper aims to highlight the role of the Romanian Court of Auditors in using the financial resources of the state and the Ball - Elastic Goods - Sliding Short public sector, whose mission is to certify the accuracy of the accounts, results and financial statements.The strategic objectives of the institution are: correct and efficient management and use of public funds; protection of Romanian and European community financial interests; strengthening the institutional capacity as an independent, professional and credible institution of external public control and audit of public funds; ensuring the harmonization with the international standards adopted by the International Organization of Supreme Audit Institutions (INTOSAI) and with the European Guidelines; implementation of the harmonized legislative framework in the external public audit langify_image_container area, as the international good practice evolves.