Performance Audit in the Public Sector in Romania - Essential Tool for Efficient Management

Abstract

In the last period, the importance of performance auditing missions in the public sector increased. This article presents an analysis of the current situation of performance audit in Romania and identifies the differences and similarities between this type of auditing and the other types of auditing missions made by supreme auditing institutions: financial audit and regularity audit. Based on both qualitative and quantitative analyzes, we can conclude that the performance audit is becoming an essential tool for improving the management of organizations in the public sector.

Keywords

• performance audit
• public sector
• audit process