GENERAL ASPECTS REGARDING THE ROMANIAN COURT OF ACCOUNTS
GENERAL ASPECTS REGARDING THE ROMANIAN COURT OF ACCOUNTS

Summary/Abstract: The Romanian Court of Accounts was reintroduced as a financial control body by art. 139 of the Romanian Constitution of 1991. Currently, the Court of Accounts carries out autonomous activity and exercises control over the way of training, administration and the use of the financial resources of the state and of the public sector. The main tasks of the Court of Accounts are financial control and audit tasks, as well as reporting, endorsement and other competencies. The audit function of the Court of Accounts is performed through external public audit procedures set out in its own audit standards and developed in accordance with generally accepted international auditing standards.

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