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The Impact of The Community Acquis on Financial Control in Romania

Author

Listed:
  • Mihaela Iuliana Dumitru

    (University of Piteşti, Romania)

Abstract

When we refer to financial control, we talk, in fact, about the possibility to analyse a set of objectives and guide marks established by entities in order prevent, correct, and subsequently eliminate irregularities, errors, deviations, etc. The main objective is to highlight them in the future with the purpose of obtaining maximum performance with minimum effort. This activity was deemed representative as object of a separate chapter within the community acquis (we are talking about chapter 28 “Financial control”. The problems concern specialised bodies, the control procedure, the reports resulted following the control, and their legal and economic effects.

Suggested Citation

  • Mihaela Iuliana Dumitru, 2014. "The Impact of The Community Acquis on Financial Control in Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(2), pages 111-118.
    • Handle: RePEc:pet:annals:v:14:y:2014:i:2:p:111-118
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    More about this item

    Keywords

    acquis; financial control; control bodies; reports; legislative harmonization;
    All these keywords.

    JEL classification:

    • G02 - Financial Economics - - General - - - Behavioral Finance: Underlying Principles
    • L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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