The external public audit activity, exercised by the Court of Accounts, is carried out independently, in compliance with its own rules which are adopted on the basis of international auditing standards, and consists mainly in performing three types of audit : financial audit, performance audit and compliance audit.
The unitary achieving of the activities necessary to carry out the development, amendment and supervision of the Court Activity Program is based on the following legal provisions:
The activity planning, which manifests in the activity program, allows:
The general principles taken into account in drawing up the activity program :
During the development of the activity program, changes may be made if considered absolutely necessary, their approval being within the competence of the Court of Accounts Plenum.
The activity program is published in order to provide transparent information to the authorities and to the general public and to facilitate quick access to information on scheduled audit missions, both at central and local government level.
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