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Aspects regarding the principles of performance audit

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dc.contributor.author Iatco, Constantin
dc.contributor.author Ignat, Gabriela
dc.contributor.author Ungureanu, George
dc.contributor.author Athes, Haralambie
dc.date.accessioned 2022-01-14T12:00:39Z
dc.date.available 2022-01-14T12:00:39Z
dc.date.issued 2014
dc.identifier.citation Iatco, Constantin, Gabriela Ignat, George Ungureanu, Haralambie Athes. 2014. "Aspects regarding the principles of performance audit". Lucrări Ştiinţifice USAMV - Iaşi Seria Agronomie 57(2): 253-256.
dc.identifier.uri https://repository.uaiasi.ro/xmlui/handle/20.500.12811/2090
dc.description.abstract The performance audit represents an examination and, more particularly, an independent and objective evaluation of the extent to which a program or an activity of a public entity functions efficiently, while being productive. The international INTOSAI audit standards define the concept as being an “audit of productivity and efficiency with which the audited entity utilizes its resources to fulfill its responsibilities”. The nature of performance audit requests a careful selection concerning the methodology used to obtain and examine the audit evidence. For this reason, the auditors have to consider, at all times, the validity and coherency of the methods and techniques utilized. With time, performance audit has imposed itself as an indispensable analysis criterion in the process of decision making, maybe one that is even more important than legal control. When it comes to performance audit, an essential condition is the one referring to the allocation, administration and use of resources effectively, economy-wise. The performance audit does not necessarily involve the simultaneous analysis of productivity and efficiency. That is why we can state that auditing performance refers to auditing inputs economy-wise, auditing the efficiency of the program and auditing the effectiveness of the results. Lately, in practice, a fourth component has been added to the other three – respectively, auditing the impact that a program, project or activity has on the environment.This special type of audit assists the government in elaborating economic policies, contributing to the public responsibility, because the performance audit cannot verify the objectives themselves, but their impact. en_US
dc.language.iso en en_US
dc.publisher “Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi en_US
dc.subject audit en_US
dc.subject performance en_US
dc.subject principles en_US
dc.subject optimal result en_US
dc.subject international audit standards en_US
dc.title Aspects regarding the principles of performance audit en_US
dc.type Article en_US
dc.author.affiliation Constantin Iatco, Gabriela Ignat, George Ungureanu, University of Agricultural Sciences and Veterinary Medicine of Iaşi
dc.author.affiliation Haralambie Athes, „Alexandru Ioan Cuza” University, Iasi
dc.publicationName Lucrări Ştiinţifice USAMV - Iaşi Seria Agronomie
dc.volume 57
dc.issue 2
dc.publicationDate 2014
dc.startingPage 253
dc.endingPage 256


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