Open AccessEXTERNAL AUDIT SYSTEMS
Author(s) -
Petrică Stoica
Publication year - 2008
Publication title -
studies and scientific researches. economics edition
Language(s) - English
Resource type - Journals
eISSN - 2344-1321
pISSN - 2066-561X
DOI - 10.29358/sceco.v0i13.30
Subject(s) - audit , performance audit , accountability , business , joint audit , information technology audit , audit plan , external auditor , presentation (obstetrics) , accounting , internal audit , chief audit executive , political science , law , medicine , radiology
The present article has as objective the presentation of a series of external audit systems, together with some of their characteristics and models found in different countries. The purpose of the external audit performed by the Supreme Audit Institutions (SAI) is to assure the proper use of the public funds, a good management and the public and private accountability of the authorities, through the published objective rapports.