Publication:
Rolul auditului performanței în mediul de gestiune a instituției publice și asigurare a utilizării resurselor alocate pentru investigații cu impact major

Simple item page
cris.sourceIdoai:irek.ase.md:123456789/2276
dc.creatorDolghi, Cristina
dc.date2022-09-27T11:24:32Z
dc.date2022-09-27T11:24:32Z
dc.date2022-04
dc.date.accessioned2023-11-13T20:51:18Z
dc.date.available2023-11-13T20:51:18Z
dc.descriptionDOLGHI, Cristina. Rolul auditului performanței în mediul de gestiune a instituției publice și asigurare a utilizării resurselor alocate pentru investigații cu impact major = The role of performance audit in the management environment of the public institution and ensuring the use of allocated resources for high-impact investigations. In: International scientific conference on accounting, ISCA 2022 [online]: Collection of scientific articles = Culegere de articole științifice, 11 Edition, April 1-2, 2022. Chişinău: ASEM, 2022, pp. 38-43. ISBN 978-9975-155-92-2 (PDF).
dc.descriptionPerformance auditing is an effective tool in the process of assessing money management and public assets. This study is a complex examination of the theoretical and applied aspects of performance auditing, in order to identify existing problems and substantiate the priority directions for improving its implementation, in order to determine whether a program / entity or activity has been managed based on the principles of economy, efficiency, and effectiveness. In order to achieve the established goals, the author applied research methods, such as: quantitative and qualitative; inductive and deductive; comparative method, methods of analysis and synthesis. In the author's view, in order to strengthen its role as an effective tool for increasing the efficiency and effectiveness of the use of public money, performance auditing must be based on the rules that require its independence, objectivity and full trust from both audited entities and society. CZU: 657.6:336.5+351.71(478); JEL: M42; DOI: 10.5281/zenodo.7059521
dc.formatapplication/pdf
dc.identifier978-9975-155-92-2 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2276
dc.identifier.urihttps://cris.ase.md/handle/123456789/4430
dc.languageother
dc.publisherASEM
dc.subjectINTOSAI Framework of Professional Pronouncements
dc.subjectperformance audit
dc.subjectpublic money management
dc.subjecteconomy
dc.subjectefficiency
dc.subjectefficacy
dc.subjectaudit mission
dc.titleRolul auditului performanței în mediul de gestiune a instituției publice și asigurare a utilizării resurselor alocate pentru investigații cu impact major
dc.titleThe role of performance audit in the management environment of the public institution and ensuring the use of allocated resources for high-impact investigations
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
DOLGHI Cristina_ISCA2022.pdf
Size:
791.06 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate