{"title":"绩效审计:事业单位管理的独立评估工具","authors":"Iliodor Tiberiu Pleșa","doi":"10.18662/LUMPROC.RCE2017.1.41","DOIUrl":null,"url":null,"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.","PeriodicalId":277123,"journal":{"name":"Risk in Contemporary Economy","volume":"2 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2017-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Performance Audit, an Independent Assessment Instrument for the Management of Public Institutions\",\"authors\":\"Iliodor Tiberiu Pleșa\",\"doi\":\"10.18662/LUMPROC.RCE2017.1.41\",\"DOIUrl\":null,\"url\":null,\"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.\",\"PeriodicalId\":277123,\"journal\":{\"name\":\"Risk in Contemporary Economy\",\"volume\":\"2 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2017-11-15\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Risk in Contemporary Economy\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.18662/LUMPROC.RCE2017.1.41\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Risk in Contemporary Economy","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.18662/LUMPROC.RCE2017.1.41","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Performance Audit, an Independent Assessment Instrument for the Management of Public Institutions
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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