Curtea de Conturi a României – instituție de audit public extern asupra modului de gestionare a fondurilor interne și externe ale statului
The Romanian Court of Accounts – External Public Audit Institution on the Management of the State’s Interna land External Funds

Summary/Abstract: As in all democratic countries, in Romania there is as well a specialised institution in order to realise the public external audit, and this institution is the Court of Accounts. This institution is functioning in accordance with the constitutional and other legal stipulations, like Law 94/1992 on the organization and functioning of the Romanian Court of Accounts, law which was modified and completed through the Law 217/2008. The mission of the Court of Accounts is to exercise the control over the establishing, administration and use of state and public sector financial resources, making available to Parliament, authorities, public institutions and taxpayers reports on their efficient use and administration, in terms of economy, efficiency and effectiveness. This is the starting point which determined this study on the essential contribution of the external audit on what means the performance and legality of using the internal or external funds of the country. This study is presenting the main aspects of the Court of Accounts’ activity on this field.

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