IMPORTANŢA ŞI ROLUL AUDITULUI EXTERN ÎN ADMINISTRAREA CHELTUIELILOR BUGETARE. TIPURILE DE AUDIT SI LEGATURILE DINTRE ACESTEA
IMPORTANCE AND ROLE OF EXTERNAL AUDIT MANAGEMENT ON MANAGING BUDGETARY EXPENDITURE. TYPES OF AUDIT AND LINKS BETWEEN THEM

Summary/Abstract: External auditing may be essential in managing government finances, it must cover all possible financial operations of public authorities, and especially those included in the budget. Internal assessment and evaluation along with the auditing consists of processes and mechanisms designed to ensure that the budgeting, planning and use of public resources shall comply with existing laws, pursuing policy objectives set by government and parliament and that are related to real world operations programs. It should be noted however that the nature and functioning of external audit in every country is not strictly part of the “acquis communautaire” meaning part of legislation, regulations and procedures that underpin the compilation of the European Union.

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