The External Public Audit of the Budgetary Programs – Preparatory Activities

Abstract

Although performance audit allows greater freedom in choosing themes, The Supreme Audit Institutions select only those themes and entities which are likely to significantly contribute to performance improvement. When choosing the budget program that makes the object of the audit, we must take into consideration an analysis of the entire system or area of which it is part, in order to be able to make the most appropriate decision in terms of the efficiency of the audit work. The paper aims to research the functions of external audit by providing relevant information on financial and economic activity in the public sector. We tried to highlight the information that need to be taken into consideration when referring to the preparatory activities (preliminary stage) of an external audit and we made a case study regarding the preliminary activities of the audit for the National Agency for Fiscal Administration from Romania.

Keywords

• public audit
• budget program
• preliminary activities
• external audit
• budgetary programs