ASSESSMENT OF THE COURT OF ACOUNTS’ ACTIVITY PERFORMANCE
RRSS 2015 No.9 - Romanian Review of Social Sciences
-
Authors:
• Popeangă Petre, PhD -
Keywords: Court of Accounts Romania, performance measurement, quantitative indicators.
-
Abstract:
I have drafted this work from the standpoint of the head of a financial audit competences structure, being persuaded that, as a general rule, performance should not be acknowledged only subsequent to the completion of a human activity. Performance should be conceived, programmed, followed up and implemented, while the acknowledgement of its level would be just the end of a complex human enterprise, unfolded in various economic domains. In this context, we approached both a series of theoretical elements relating to performance measurement and to quantitative indicators, and the risks system associated to activities, the dimension of which, if not properly assessed or erroneously appreciated, significantly impacts on performance. We chose the Court of Accounts for this undertaking because it is one of the representative institutions of the democratic rule of law, the financial audit activity of which is especially focussed on the budgetary domain. In the framework of public funds fraudulent acts multiplication, we reckoned it is necessary to introduce a series of theoretical issues related to financial control/audit actions performance, so as to diminish, if not eradicate, this disaster currently confronting the Romanian society.