Abstract:
This paper examines the distinctive features of the external public audit of European funds in the context of shared management, using the methodological framework applied by the Audit Authority of Romania. The analysis combines EU regulatory references, Commission guidance and audit procedures in order to explain how system audits, audits of operations, audits of accounts and annual reporting are integrated into a single assurance architecture. The paper argues that the specificity of this audit lies in its multi-level governance, dual compliance framework, risk-based methodology and formalised quality control mechanisms. CZU: [657.6+005.584.1]:[339.726:061.1EU](498); JEL: H83, M42, H61
Description:
NECHITA, Irinel Ionel și Daniel BOTEZ. Particularități ale auditului public extern al fondurilor europene = Particularities of the External Public Audit of European Funds. Online. In: International Scientific Conference on Accounting, ISCA 2026, 15 Edition: Collection of scientific articles = Conferinţa ştiinţifică internaţională de contabilitate, ISCA 2026, Ediţia a 15-a: Culegere de articole ştiinţifice, April 3-4 2026. Chişinău: [S. n.], 2026 (SEP ASEM), pp. 306-313. ISBN 978-9975-182-33-1 (PDF). Disponibil: https://doi.org/10.53486/isca2026.37
