Performance Audit Challenges in the Public Sector in Romania
Over the last decade, performance audit missions have become increasingly important in the public audit activity carried out in Romania. The purpose of this article is to present the characteristics but also the challenges of performance audit missions through a synthesis of the similarities and dif...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2022-02-01
|
| Series: | Audit Financiar |
| Subjects: | |
| Online Access: | http://revista.cafr.ro/temp/Article_9692.pdf |
| _version_ | 1818249903080472576 |
|---|---|
| author | Cristina-Nicoleta CARANICA Alina DOMNISOR |
| author_facet | Cristina-Nicoleta CARANICA Alina DOMNISOR |
| author_sort | Cristina-Nicoleta CARANICA |
| collection | DOAJ |
| description | Over the last decade, performance audit missions have become increasingly important in the public audit activity carried out in Romania. The purpose of this article is to present the characteristics but also the challenges of performance audit missions through a synthesis of the similarities and differences found between this type of mission and other types of public audit: system audit, regularity audit and financial audit. The research methodology used was both qualitative and quantitative, with the role of comparatively pointing out the distinct way of carrying out these types of missions realized out on the specifics of the INTOSAI Audit Standards. |
| first_indexed | 2024-12-12T15:43:53Z |
| format | Article |
| id | doaj.art-82486ab464db4c949ed832b3c3577c68 |
| institution | Directory Open Access Journal |
| issn | 1583-5812 1844-8801 |
| language | English |
| last_indexed | 2024-12-12T15:43:53Z |
| publishDate | 2022-02-01 |
| publisher | Chamber of Financial Auditors of Romania |
| record_format | Article |
| series | Audit Financiar |
| spelling | doaj.art-82486ab464db4c949ed832b3c3577c682022-12-22T00:19:50ZengChamber of Financial Auditors of RomaniaAudit Financiar1583-58121844-88012022-02-012016517218410.20869/AUDITF/2022/165/006Performance Audit Challenges in the Public Sector in RomaniaCristina-Nicoleta CARANICA0Alina DOMNISOR1Artifex University from Bucharest, RomaniaBucharest University of Economic Studies, RomaniaOver the last decade, performance audit missions have become increasingly important in the public audit activity carried out in Romania. The purpose of this article is to present the characteristics but also the challenges of performance audit missions through a synthesis of the similarities and differences found between this type of mission and other types of public audit: system audit, regularity audit and financial audit. The research methodology used was both qualitative and quantitative, with the role of comparatively pointing out the distinct way of carrying out these types of missions realized out on the specifics of the INTOSAI Audit Standards.http://revista.cafr.ro/temp/Article_9692.pdfintosaisupreme audit institutionsperformance missionssystem missionsregularity missionsfinancial audit missions |
| spellingShingle | Cristina-Nicoleta CARANICA Alina DOMNISOR Performance Audit Challenges in the Public Sector in Romania Audit Financiar intosai supreme audit institutions performance missions system missions regularity missions financial audit missions |
| title | Performance Audit Challenges in the Public Sector in Romania |
| title_full | Performance Audit Challenges in the Public Sector in Romania |
| title_fullStr | Performance Audit Challenges in the Public Sector in Romania |
| title_full_unstemmed | Performance Audit Challenges in the Public Sector in Romania |
| title_short | Performance Audit Challenges in the Public Sector in Romania |
| title_sort | performance audit challenges in the public sector in romania |
| topic | intosai supreme audit institutions performance missions system missions regularity missions financial audit missions |
| url | http://revista.cafr.ro/temp/Article_9692.pdf |
| work_keys_str_mv | AT cristinanicoletacaranica performanceauditchallengesinthepublicsectorinromania AT alinadomnisor performanceauditchallengesinthepublicsectorinromania |