Considerations on the Institutional Independence Statute of the Romanian Court of Accounts Cover Image

Considerations on the Institutional Independence Statute of the Romanian Court of Accounts
Considerations on the Institutional Independence Statute of the Romanian Court of Accounts

Author(s): Elena–Carmen Bragadireanu
Subject(s): National Economy, Law on Economics, Public Finances, Accounting - Business Administration, Corruption - Transparency - Anti-Corruption
Published by: EDITURA ASE
Keywords: financial control; financial audit; public budget; supreme audit institution; counselor of accounts; guidelines; control and audit methodologies;

Summary/Abstract: The article is an analysis of the way the principle of independence works at the level of the Romanian Court of Accounts, the institution habilitated by legal provisions to conduct the financial control/audit activity, in order to obtain an assurance that the financial resources required to cover common needs, their distribution in relation to the priorities set by the competent bodies, as well as the use of public funds are unfold in conditions of economical and social efficiency, involving harmonization of interests, sizing of financial resources and, last but not least, their channeling towards various programmed destinations.

  • Issue Year: 12/2011
  • Issue No: 2
  • Page Range: 383-388
  • Page Count: 6
  • Language: English