Harmonisation and Emergence Concerning the Performance Audit of the EU Member States’ Public Sector. Romania’s Case

The complexity of the public sector generated by the mobilisation and use of significant financial resources, national cultural factors, the heterogeneity of the provision of public services, the numerous interested parties, the increasing demand for the quality of public services, the information a...

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Published inSustainability Vol. 13; no. 7; p. 3673
Main Authors Drăgușin (Trincu-Drăgușin), Cristina-Petrina, Pitulice, Ileana Cosmina, Ștefănescu, Aurelia
Format Journal Article
LanguageEnglish
Published Basel MDPI AG 01.04.2021
Subjects
Accountability
Auditing standards
Audits
Conformity
Content analysis
Efficiency
Financial management
Heterogeneity
International standards
Management audits
Public policy
Public sector
Quality standards
Sustainability
Transparency
Websites
Belgium
Romania
Estonia
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Summary:The complexity of the public sector generated by the mobilisation and use of significant financial resources, national cultural factors, the heterogeneity of the provision of public services, the numerous interested parties, the increasing demand for the quality of public services, the information asymmetry, require an actor to provide credible assurance regarding the proper management of public financial resources. In this context, performance audits are the link between public sector entities and stakeholders. The research has two components: the first component analyzes the degree of harmonization of the regulations specific to the performance audit in Romania with the International Standards of Supreme Audit Institutions (ISSAI); the second component analyses the degree of transparency of performance audit information by the SAIs of the EU Member States, through their official websites. In this regard, we have resorted to an in-depth longitudinal study, content analysis and disclosure index. The research results highlighted that the Romanian SAI has adopted in its normative framework the foremost ISSAI provisions on performance audit and the harmonization degree has systematically improved correlative with the regulatory revisions. The degree of disclosure for performance audit-specific information by the EU member state SAIs is high.
ISSN:2071-1050
2071-1050
DOI:10.3390/su13073673