THE ROMANIAN COURT OF ACCOUNTS, TRADITION AND ACTUALITY
This article is an analysis of the financial control/audit activity organization and conduct inRomania, al the level of the Romanian Court of Accounts as of set up date and until now.The financial control/audit activity is conducted by virtue of the right of society to have thefundamental general in...
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| Format: | Article |
| Language: | English |
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Sciendo
2011-01-01
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| Series: | Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice |
| Subjects: | |
| Online Access: | http://www.uvvg.ro/studiaeconomia/images/2001/v1/15.%20THE%20ROMANIAN%20COURT%20OF%20ACCOUNTS.pdf |
| _version_ | 1811321136178266112 |
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| author | Elena – Carmen Bragadirean |
| author_facet | Elena – Carmen Bragadirean |
| author_sort | Elena – Carmen Bragadirean |
| collection | DOAJ |
| description | This article is an analysis of the financial control/audit activity organization and conduct inRomania, al the level of the Romanian Court of Accounts as of set up date and until now.The financial control/audit activity is conducted by virtue of the right of society to have thefundamental general interest defended. The necessity to organize and conduct financialcontrol results from the fact that financial resources established and available to publicadministration belong to the overall society. Society is directly interested to ensurefinancial resources for the common needs, as well as their allotment in relation to prioritiesset by competent bodies for the use of public funds with maximum economic and socialefficiency, harmonizing interests, sizing financial resources and, last but not least, theirorientation towards various programmed destinations. In Romania, the institutionhabilitated based on legal provisions to implement the above mentioned object is theRomanian Court of Accounts. |
| first_indexed | 2024-04-13T13:11:37Z |
| format | Article |
| id | doaj.art-261f1c20c0434dc4a3625546059f14c5 |
| institution | Directory Open Access Journal |
| issn | 1584-2339 2285-3065 |
| language | English |
| last_indexed | 2024-04-13T13:11:37Z |
| publishDate | 2011-01-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice |
| spelling | doaj.art-261f1c20c0434dc4a3625546059f14c52022-12-22T02:45:35ZengSciendoStudia Universitatis Vasile Goldis Arad, Seria Stiinte Economice1584-23392285-30652011-01-011126138THE ROMANIAN COURT OF ACCOUNTS, TRADITION AND ACTUALITYElena – Carmen BragadireanThis article is an analysis of the financial control/audit activity organization and conduct inRomania, al the level of the Romanian Court of Accounts as of set up date and until now.The financial control/audit activity is conducted by virtue of the right of society to have thefundamental general interest defended. The necessity to organize and conduct financialcontrol results from the fact that financial resources established and available to publicadministration belong to the overall society. Society is directly interested to ensurefinancial resources for the common needs, as well as their allotment in relation to prioritiesset by competent bodies for the use of public funds with maximum economic and socialefficiency, harmonizing interests, sizing financial resources and, last but not least, theirorientation towards various programmed destinations. In Romania, the institutionhabilitated based on legal provisions to implement the above mentioned object is theRomanian Court of Accounts.http://www.uvvg.ro/studiaeconomia/images/2001/v1/15.%20THE%20ROMANIAN%20COURT%20OF%20ACCOUNTS.pdffinancial controlfinancial auditcontrol systempublic institutioncounselor of accountsregulationcontrol and audit methodologiesmanagement dischargecertification |
| spellingShingle | Elena – Carmen Bragadirean THE ROMANIAN COURT OF ACCOUNTS, TRADITION AND ACTUALITY Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice financial control financial audit control system public institution counselor of accounts regulation control and audit methodologies management discharge certification |
| title | THE ROMANIAN COURT OF ACCOUNTS, TRADITION AND ACTUALITY |
| title_full | THE ROMANIAN COURT OF ACCOUNTS, TRADITION AND ACTUALITY |
| title_fullStr | THE ROMANIAN COURT OF ACCOUNTS, TRADITION AND ACTUALITY |
| title_full_unstemmed | THE ROMANIAN COURT OF ACCOUNTS, TRADITION AND ACTUALITY |
| title_short | THE ROMANIAN COURT OF ACCOUNTS, TRADITION AND ACTUALITY |
| title_sort | romanian court of accounts tradition and actuality |
| topic | financial control financial audit control system public institution counselor of accounts regulation control and audit methodologies management discharge certification |
| url | http://www.uvvg.ro/studiaeconomia/images/2001/v1/15.%20THE%20ROMANIAN%20COURT%20OF%20ACCOUNTS.pdf |
| work_keys_str_mv | AT elenacarmenbragadirean theromaniancourtofaccountstraditionandactuality AT elenacarmenbragadirean romaniancourtofaccountstraditionandactuality |