• Acasa
• Scop şi obiective
• Acces şi indexare
• Colectiv editorial
• Ghiduri
• Recenzare
• Arhiva
• Trimite articol
• Contact
• U.C.B.

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.