Procedural Issues regarding the Audit of the Management and Control of EU Funds, in Terms of Specific Key Requirements of the New Funding Period 2014 - 2020

• Published in: Finance : challenges of the future Vol. 1; no. 18; pp. 75 - 81
• Main Authors: Stelian Selișteanu, Radu Buziernescu, Cătălin Mihai Cherciu
• Format: Journal Article
• Language: English
• Published: Universitaria Publishing House 01.11.2016
• Subjects: evaluation criteria; key requirements; management and control system; risk

In practice, planning the audit of management and control for each operational program and for the whole programming period, will perform during substantiation audit strategy, based on analysis and risk assessment, made at the entities involved in implementing the operational program. In what follow...