Performance Audit, an Independent Assessment Instrument for the Management of Public Institutions
Performance Audit, an Independent Assessment Instrument for the Management of Public Institutions

Author(s): Tiberiu Ilidor Pleşa
Subject(s): Economy
Published by: Editura Lumen, Asociatia Lumen
Keywords: management; efficiency; economy; effectiveness; INTOSAI; Romanian Court of Accounts
Summary/Abstract: The activity of public institutions in Romania is extremely important in the context of ensuring the good functioning of Romanian society as a whole.The article analyzes the effect of the performance audit performed by the Romanian Court of Accounts at the level of the public institutions on the efficiency, effectiveness and economy of the public resources used by them.Also, is analyzed the international framework regarding the performance audit, with a range of issues found at other Supreme Audit Institutions of INTOSAI.

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