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Institutions Responsible For Auditing And Controlling Public Resources

Author

Listed:
  • Nensi Xhani

    (University of Craiova Faculty of Economics and Business Administration)

  • Erton Kaleshi

    (University of Tirana Faculty of Economy, Tirana, Albania)

  • Marioara Avram

    (University of Craiova Faculty of Economics and Business Administration)

  • Maria Andreia Iliescu (Ristea)

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

To successfully deliver public goods and services in order to meet the needs of a society in a continuous growth, it was necessary to establish public resources available to the public sector. The formation of financial resources at the disposal of the state and their distribution to different institutions to cover the public needs is presented through the procedures used for the allocation of resources, with a strong emphasis on the relationship between the budgetary revenues and expenses. The traditional view of public finances emphasizes public spending, which means obtaining resources in advance to cover the needs, without considering their impact on the life quality of citizens. The modern view on public finances is focused especially on the effects that public expenses generate on the society as a whole.

Suggested Citation

  • Nensi Xhani & Erton Kaleshi & Marioara Avram & Maria Andreia Iliescu (Ristea), 2019. "Institutions Responsible For Auditing And Controlling Public Resources," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(47), pages 151-160, December.
    • Handle: RePEc:aio:aucsse:v:2:y:2019:i:47:p:151-160
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    File URL: http://feaa.ucv.ro/annals/v2_2019/018.pdf
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    References listed on IDEAS

    as
    1. Nensi XHANI & Marioara AVRAM & Ilir MECE & Latif CELA, 2019. "Comparative Study on the Organization of Internal Public Audit in Albania and Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(155), pages 473-473.
    2. Nensi Xhani & Maria - Andreia Iliescu, 2018. "Coordination Of Audit Work Between The Internal And External Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(46), pages 53-60, December.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    public resources; public institutions; public sector; audit; control;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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