A Modern Approach of the Supreme Audit Institutions: Guidance and Prevention in Public Sector

  • Iliodor Tiberiu Plesa Valahia" University of Târgoviște, Romania
  • Ion Stegaroiu Valahia" University of Târgoviște, Romania
Keywords: supreme audit institution, Romanian Court of Accounts, independence, guidance, prevention, audit

Abstract

In a constantly evolving society, a modern approach of the supreme audit institutions (SAIs) has intervened as a response to changes in the environment in which they operate. Thus, in addition to the control/audit function, some of the supreme audit institutions introduced a new concept in their work, namely guidance and prevention function.

This new function allows the supreme institutions to contribute more to the strengthening of the financial discipline in the public sector and reducing cases of irregularities in the use of public funds and state resources.

This article aims to analyze the compatibility of the guidance and prevention function with the independence aspects that are absolutely necessary for the proper functioning of a supreme audit institution, as required by the international auditing standards of INTOSAI for the public sector.

Also, there are presented some methods used by several supreme audit institutions to provide guidance to audited entities, as well as the proposals for amending the Law no. 94/1992 on the organization and functioning of the Romanian Court of Accounts regarding the aspects of guidance and prevention.

References

Austrian Court of Audit. Position paper by the Austrian Court of Audit on the 22nd UN/INTOSAI Symposium. Available from: http://www.intosai.org/documents/intosai/general.html

International Organisation of Supreme Audit Institutions. Mexico Declaration on SAI Independence. Available from: http://www.issai.org/en_us/site-issai/issai-framework/2-prerequisites-for-the-functioning-of-sais.htm

International Organisation of Supreme Audit Institutions. INTOSAI Congresses. Available from: http://www.intosai.org/events/congresses-incosai/congress-themes-final-documents.html

United Nations general Assembly. United Nations Resolution A/69/228 on Promoting and fostering the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions. Available from: http://www.intosai.org/documents/intosai/general.html

Rechnungshof Osterreich. Positions of the ACA on Administrative Reform. Available from: https://www.rechnungshof.gv.at/en/news/news/positions-of-the-aca-on-administrative-reform.html

Bundesrechnungshof. Auditing and advisory functions. Available from: https://www.bundesrechnungshof.de/en/bundesrechnungshof/aufgaben

State Audit Office. Press releases. Available from: https://asz.hu/hu

Parlamentul României. Pl-x nr. 442/2017 - Propunere legislativă pentru modificarea şi completarea Legii nr. 94/1992 privind organizarea şi funcţionarea Curţii de Conturi. Available from: http://www.cdep.ro/pls/proiecte/upl_pck2015.proiect?cam=2&idp=16644

International Organisation of Supreme Audit Institutions. ISSAI 1 - The Lima Declaration. Available from: http://www.issai.org/en_us/site-issai/issai-framework/

International Organisation of Supreme Audit Institutions. ISSAI 12 - The value and benefits of supreme audit institutions – making a difference to the lives of citizens. Available from: http://www.issai.org/en_us/site-issai/issai-framework/2-prerequisites-for-the-functioning-of-sais.htm

Published
2019-08-01