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

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  • Camelia Madalina BELDIMAN

    (Dunarea de Jos University of Galati, Romania)

Abstract

This paper aims to highlight the role of the Romanian Court of Auditors in using the financial resources of the state and the 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 area, as the international good practice evolves.

Suggested Citation

  • Camelia Madalina BELDIMAN, 2020. "The Role of the Court of Auditors in Carrying Out the External Control within a Public Entity," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 129-135.
    • Handle: RePEc:ddj:fseeai:y:2020:i:2:p:129-135
    DOI: https://doi.org/10.35219/eai15840409116
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    References listed on IDEAS

    as
    1. Tincu?a VRABIE & Aura COLAN & Geanina COLAN & Monica RADUCAN, 2019. "Quality Management In Public Institutions: Meaning And Implications," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 13(1), pages 179-186, November.
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