Necesitatea si rolul auditului performanţei pentru asigurarea competitivităţi întreprinderii
The necessity and the role of performance audit in ensuring enterprise’s competitivity

Summary/Abstract: By definition of the INTOSAI, performance audit is an audit of economies, efficiency and effectiveness with which the audited entity uses its resources to fulfill its own responsibilities. The performance audit examines whether the established criteria for the implementation of objectives and tasks of the audited entity are correct for the evaluation of the results and appreciate if the results are accordingly with the objectives. The ultimate objective of the audit is to improve the use of information by communicating the results to interested users.

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