A Micro-Study on the Parameters of the Recent Activity of the Romanian SAI
A Micro-Study on the Parameters of the Recent Activity of the Romanian SAI

Author(s): Ionel Bostan, Nicoleta Asalos
Subject(s): Economy, National Economy, Business Economy / Management, Micro-Economics, ICT Information and Communications Technologies, Green Transformation
Published by: Икономически университет - Варна
Keywords: SAI / Romanian Court of Accounts (RCA); public financial resources; damages and additional revenues; internal managerial control system; digitalization and administrative modernization
Summary/Abstract: Background and aim: This paper analyzes the recent activities of the Romanian Supreme Audit Institution (SAI), namely the Court of Accounts, in the context of Romania’s ongoing budgetary challenges and governance reforms. The study aims to evaluate both the quantitative dimensions—volume and typology of audit missions, damages, and additional revenues—and qualitative aspects such as the implementation of recommendations, performance auditing, and the impact on public policies. Scope: The research is limited to secondary data from official reports and legislation, which reflect the institutional perspective, without primary empirical investigations. Methods: The approach combines documentary and statistical analysis with qualitative assessments, complemented by international standards (INTOSAI/ISSAI) and comparative references. Results: The findings highlight significant progress in expanding audit missions and strengthening follow-up actions, but also reveal persistent deficiencies, including low recovery rates of identified damages, partial implementation of recommendations, and underutilization of performance auditing. Conclusions: The study concludes that the RCA remains a vital actor in safeguarding public resources, yet its effectiveness is constrained by structural deficiencies and slow digitalization. Originality: The paper contributes by offering a critical institutional analysis that links audit outcomes with governance quality, emphasizing the preventive and reform-oriented role of external audit. Practical implications: The results suggest that policy-makers should prioritize digitalization, strengthen follow-up mechanisms, and expand performance auditing to ensure that audit findings effectively support fiscal discipline, administrative modernization, and public trust.

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