The role of internal control and financial audit in implementing European financed projects from European social fund category
In the beginning we have discussed the role of internal control in implementing European financed projects by the European Social Fund, type POSDRU and PODCA. The paper continues by emphasizing the main requirements presented in ISRS 4400 entitled “Missions based on agreed-upon procedures regarding...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Editura Fundatiei Romania de Maine
2012-03-01
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| Series: | Annals of Spiru Haret University Economic Series |
| Subjects: | |
| Online Access: | http://anale.spiruharet.ro/index.php/economics/article/view/579 |
| _version_ | 1818271295072108544 |
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| author | Dumitru NICA Cristinel-Claudiu COCOȘATU Liviu TOMOIAGĂ |
| author_facet | Dumitru NICA Cristinel-Claudiu COCOȘATU Liviu TOMOIAGĂ |
| author_sort | Dumitru NICA |
| collection | DOAJ |
| description | In the beginning we have discussed the role of internal control in
implementing European financed projects by the European Social Fund, type
POSDRU and PODCA. The paper continues by emphasizing the main
requirements presented in ISRS 4400 entitled “Missions based on agreed-upon
procedures regarding financial data” for the auditing of ESF financed
programs.
Later on, we have focused on some defining criteria incorporated in
CAFR guides and resolutions for POSDRU type European projects according
to the European Directives standards. Furthermore we have analyzed some
requirements mentioned in the Beneficiary Manual elaborated by
AMPOSDRU and AMPODCA in relation to the audit for POSDRU and
PODCA type projects. In the end, we have presented the conclusions and
suggestions we have come along as a result of our research. |
| first_indexed | 2024-12-12T21:23:54Z |
| format | Article |
| id | doaj.art-733302a81a294143b65882462e94f5a4 |
| institution | Directory Open Access Journal |
| issn | 2393-1795 |
| language | English |
| last_indexed | 2024-12-12T21:23:54Z |
| publishDate | 2012-03-01 |
| publisher | Editura Fundatiei Romania de Maine |
| record_format | Article |
| series | Annals of Spiru Haret University Economic Series |
| spelling | doaj.art-733302a81a294143b65882462e94f5a42022-12-22T00:11:29ZengEditura Fundatiei Romania de MaineAnnals of Spiru Haret University Economic Series2393-17952012-03-011213750579The role of internal control and financial audit in implementing European financed projects from European social fund categoryDumitru NICA0Cristinel-Claudiu COCOȘATU1Liviu TOMOIAGĂ2Professor (Ph.D.) doctorate coordinator * *National Defense University „Carol I”, „Spiru Haret” UniversityLecturer Ph.D. student National Defense University „Carol I”, „Spiru Haret” UniversityJurist, Ph.D. student National Defense University „Carol I”In the beginning we have discussed the role of internal control in implementing European financed projects by the European Social Fund, type POSDRU and PODCA. The paper continues by emphasizing the main requirements presented in ISRS 4400 entitled “Missions based on agreed-upon procedures regarding financial data” for the auditing of ESF financed programs. Later on, we have focused on some defining criteria incorporated in CAFR guides and resolutions for POSDRU type European projects according to the European Directives standards. Furthermore we have analyzed some requirements mentioned in the Beneficiary Manual elaborated by AMPOSDRU and AMPODCA in relation to the audit for POSDRU and PODCA type projects. In the end, we have presented the conclusions and suggestions we have come along as a result of our research.http://anale.spiruharet.ro/index.php/economics/article/view/579internal control, types of internal control, internal control system, ISRS 4400 objective, audit procedures, actual facts report elements, finalizing an audit mission, audit beneficiary, independent financial auditor, objective of a mission based on agree |
| spellingShingle | Dumitru NICA Cristinel-Claudiu COCOȘATU Liviu TOMOIAGĂ The role of internal control and financial audit in implementing European financed projects from European social fund category Annals of Spiru Haret University Economic Series internal control, types of internal control, internal control system, ISRS 4400 objective, audit procedures, actual facts report elements, finalizing an audit mission, audit beneficiary, independent financial auditor, objective of a mission based on agree |
| title | The role of internal control and financial audit in implementing European financed projects from European social fund category |
| title_full | The role of internal control and financial audit in implementing European financed projects from European social fund category |
| title_fullStr | The role of internal control and financial audit in implementing European financed projects from European social fund category |
| title_full_unstemmed | The role of internal control and financial audit in implementing European financed projects from European social fund category |
| title_short | The role of internal control and financial audit in implementing European financed projects from European social fund category |
| title_sort | role of internal control and financial audit in implementing european financed projects from european social fund category |
| topic | internal control, types of internal control, internal control system, ISRS 4400 objective, audit procedures, actual facts report elements, finalizing an audit mission, audit beneficiary, independent financial auditor, objective of a mission based on agree |
| url | http://anale.spiruharet.ro/index.php/economics/article/view/579 |
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