6533b7dbfe1ef96bd1270224

RESEARCH PRODUCT

The Performance Impact of the Supreme Audit Institutions on National Budgets. Great Britain and Romania Case – Comparative Study

Cristina Maria (Bătuşaru) TiţaMihai Aristotel UngureanuAlexandra (Vasile) Oţetea

subject

Joint auditWork (electrical)Financial impactbusiness.industryPolitical scienceValue (economics)General EngineeringEnergy Engineering and Power TechnologyAccountingAuditPublic valuebusiness

description

Abstract In recent years SAIs have expressed a growing concern fierce increase the value of their work. Although it is difficult to quantify the impact of their work, both quantitatively and qualitatively, the paper aims to show how these institutions report their performance, but also several methods for assessing the financial impact of public audit performed by SAI on national budgets.

https://doi.org/10.1016/s2212-5671(15)01042-4