Annals of the University of Oradea: Economic Science (Jul 2014)

HISTORICAL ANALYSIS ON THE APPEARANCE OF THE SUPREME AUDIT INSTITUTIONS IN THE EUROPEAN UNION

  • Ioan Gheorghe Țara,
  • Dana Simona Gherai,
  • ,

Journal volume & issue
Vol. 23, no. 1
pp. 707 – 718

Abstract

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Our scientific approach in the land of Supreme Audit Institutions, begins, as naturally, from the first moment of appearance and of engagement, in order to achieve a succession of the most important historical moments in the evolution of organizations. Under these conditions, our approach pursued by this paper is focused on two main areas: identification of the arising for the first time of the Supreme Audit Institutions and their evolution. We believe that we have no access to a full knowledge of a domain at the present time, as long as we do not know the past, because this is the only way we can build the future. As a result, we begin the journey into the realm of the Supreme Audit Institutions from the ancient times, considering this approach not only a necessity, but our duty, to take it from the beginnings.

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