Implementarea sistemului de management financiar și control în instituţiile publice

Abstract

The Lima Declaration of Guidelines on Auditing Precepts, adopted at the Ninth Congress of the International Organization of Supreme Audit Institutions (INTOSAI), determines „the audit in public inancial administration not as an end in itself but an indispensable part of a regulatory system whose aim is to reveal deviations from accepted standards and violations of the principles of legality, eiciency, efectiveness and economy of inancial management early enough to make it possible to take corrective action in individual cases, to make those accountable accept responsibility, to obtain compensation, or to take steps to prevent – or at least render more diicult – such breaches”. This article describes the researches undertaken by the author on the results of the implementation of the inancial management and control system in public institutions.