文章基本信息

标题：THE EVOLUTION OF THE ROMANIAN COURT OF ACCOUNTS' PERFORMANCE EVALUATION SYSTEM IN THE PERIOD 2014-2015
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作者：Iliodor Tiberiu Pleşa ; Ion Stegăroiu
期刊名称：Management Strategies Journal
印刷版ISSN：1844-668X
出版年度：2016
卷号：34
期号：4
页码：46-51
出版社：Universităţii "Constantin Brâncoveanu"
摘要：This paper aims to analyze the performance in terms of specific activity (control and audit) carried out by the supreme audit institution in Romania, the Court of Accounts. It also presents the relationship between auditees and the Court of Accounts in 2014, following the assessments made on the basis of questionnaires sent to the auditees after audits coompletion. The paper also examines the evolution of the performance evaluation system of the Romanian Court of Accounts in the period 2014-2015, which seeks regular analysis of how audit and control activities are realized and distributed in order to identify strengths and weaknesses appearing in public external auditors' work and the solutions that may improve the institution's activity. Finally, it presents the quality assurance and control activity regarding the specific activity of the Romanian Court of Accounts.
关键词：control; audit; management; performance; supreme audit institution; public finances