THE CONCLUSIONS OF THE COURT OF ACCOUNTS FROM THE EVALUATIONS, CONTROL, AND AUDIT MISSIONS RELATING TO THE ACTIVITY OF THE INTERNAL AUDITORS AND THE PROFILE STRUCTURES REGARDING THE FINANCIAL-ACCOUNTING ACTIVITY OF PUBLIC INSTITUTIONS IN ROMANIA...
THE CONCLUSIONS OF THE COURT OF ACCOUNTS FROM THE EVALUATIONS, CONTROL, AND AUDIT MISSIONS RELATING TO THE ACTIVITY OF THE INTERNAL AUDITORS AND THE PROFILE STRUCTURES REGARDING THE FINANCIAL-ACCOUNTING ACTIVITY OF PUBLIC INSTITUTIONS IN ROMANIA...

Summary/Abstract: Our article draws attention to a current and very important issue for public institutions, in general, but especially for decision-makers from entities of the Ministry of National Defense, namely the quality of the financial accounting activity carried out by the departments that perform this activity, evaluated by two superior control structures (Court of Accounts and UCAAPI), in order to correct the various dysfunctions that occur in this field. As a result of this proposed approach, I structured the material on 4 aspects, namely: 1)the activity of the professionals of the Court of Accounts when they audit the financial statements for the fulfillment of this mission and the evaluation of the activity of internal auditors in the area of this type of missions at public institutions in our country; 2)the conclusions of the Court of Accounts derived from the control and audit missions regarding the financial-accounting activity of public institutions in Romania; 3)the conclusions of the Court of Accounts' control over the financial statements and various accounting aspects found at the audited entities of the Ministry of National Defense in the years 2019, 2020 and 2021; 4) conclusions.

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