Home Volumul 1 THE ROMANIAN COURT OF ACCOUNTS, TRADITION AND ACTUALITY

THE ROMANIAN COURT OF ACCOUNTS, TRADITION AND ACTUALITY


Elena – Carmen Bragadirean
The Academy for Economic Studies Bucharest
Abstract
This article is an analysis of the financial control/audit activity organization and conduct in
Romania, al the level of the Romanian Court of Accounts as of set up date and until now.
The financial control/audit activity is conducted by virtue of the right of society to have the
fundamental general interest defended. The necessity to organize and conduct financial
control results from the fact that financial resources established and available to public
administration belong to the overall society. Society is directly interested to ensure
financial resources for the common needs, as well as their allotment in relation to priorities
set by competent bodies for the use of public funds with maximum economic and social
efficiency, harmonizing interests, sizing financial resources and, last but not least, their
orientation towards various programmed destinations. In Romania, the institution
habilitated based on legal provisions to implement the above mentioned object is the
Romanian Court of Accounts.
Key words: financial control, financial audit, control system, public institution, counselor
of accounts, regulation, control and audit methodologies, management discharge,
certification

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