THE EFFECTS OF SUBSEQUENT EXTERNAL FINANCIAL CONTROL
THE EFFECTS OF SUBSEQUENT EXTERNAL FINANCIAL CONTROL

Author(s): Dragos Lucian Radulescu
Subject(s): Economy, Socio-Economic Research
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: control; thoroughness; legality; institution; public;
Summary/Abstract: Being a component of economic control, financial control is based on a better knowledge of the ways of managing material or financial means by public institutions, as a means of preventing deficiencies, analyzing legality and finally restoring it when was violated.In another sense, the ways of respecting the application of the legislation in the matter, and strengthening the discipline related to the organization of public units, in order to obtain more efficient results, are considered.The article analyzes the validity and legality of some contrary control reports issued at the level of the county audit chamber, given that the respective public unit was subjected to periodic external controls that aimed at the same legal objectives.

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