THE ROLE OF THE AUDIT OF CULTURAL INSTITUTIONS IN ROMANIA IN THE EVALUATION OF CULTURAL MANAGEMENT
THE ROLE OF THE AUDIT OF CULTURAL INSTITUTIONS IN ROMANIA IN THE EVALUATION OF CULTURAL MANAGEMENT

Summary/Abstract: The article aims to develop ideas and solutions for auditing public cultural institutions in Romania, which is currently deficient due to gaps caused by an audit based on predominantly economic criteria, by standardization resulting from a system of internal management control focused on auditing financial and procedural performance. The purpose of this article is to find viable solutions that constitute generalized methods of evaluating cultural management according to the audited cultural institutions. The working methodology in auditing public cultural institutions is performed by audit bodies within public administrations under which public institutions are subordinated. The only problem related to this aspect is that the mentioned bodies are specialized in financial-accounting audit performing audit actions for public institutions, services, departments and other such administrative entities.

• Details
• Contents