CONTROLUL FINANCIAR PUBLIC DIN PERSPECTIVA ACQUIS-ULUI COMUNITAR
PUBLIC FINANCIL CONTROL ACCORDING TO ACQUIS COMMUNAUTAIRE

Summary/Abstract: The financial control represents a chapter of the “acquis communautaire” and it groups the juridical documents which exist within the European Union and it concerns this very important domain. The main feature of this chapter is that it includes few normative documents of general and mandatory character. Most of these compulsory documents establish the functioning of the organisms specialized in the accomplishment of the financial control, the procedures of realizing the financial control, the juridical documents where are registered their results and their juridical effects. According to the “acquis communautaire”, the financial control is composed by the “internal financial control” (which includes the internal public financial control and the internal audit) and the “external audit”.

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