AUDITUL, BAZA DECIZIEI MANAGERIALE PERFORMANTE IN INSTITUŢIILE PUBLICE
AUDIT, DECISION BASED PERFORMANCE MANAGEMENT IN PUBLIC INSTITUTIONS

Summary/Abstract: Public institutions are very complex entities, with a particular type of management and decision-making process both at central level and the level of entity. They operate in a medium subject to political pressure both at the daily activity but with mainly during election periods and subject to ongoing changes because of political pressure. In public institutions, measurement, monitoring, assessment of performance and program evaluation (considering that budgets are based on the programs in their great majority) should be a permanent concern. These techniques and tools have mainly common purposes, i.e. improve decision-making process, and improve management programs and also increasing responsibilities. Measuring performance in public institutions can be defined as a tool for assessing progress towards targets declared in the program, assuming that strategic objectives are known. Effective auditing can contribute in some important ways in managerial decision-making regarding to the government finances administration, and also in providing an objective description of the way in which the public funds have been spent.

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