THE ROLE OF AUDIT AUTHORITY IN EUROPEAN UNION FUNDS MANAGEMENT AND CONTROL SYSTEM
Olita Janberga
Pagini: 137-144
Publicat: 1 Jan 2012
Vizualizări: 249
Descărcări: 22
Rezumat: The aim of this paper is to define the Audit Authority’s of European Union funds current role and model in European Union’s funds management and control system, as well as to evaluate possible improvements to the Audit Authority’s actions. Strictly segregating the Audit Authority's role, the necessary measures for strengthening the Audit Authority’s role in European Union funds management and control system are defined in the conclusion of the paper. It is concluded that one of management and control systems, which would provide assurance to the European Commission that the management and control systems are effective in providing reasonable assurance that the expenditure presented to the European Commission are correct, and a consequence reasonable assurance that the underlying transactions are legal and regular.
Cuvinte cheie: audit authority, european union funds, management and control system
Citează acest articol: Olita Janberga. THE ROLE OF AUDIT AUTHORITY IN EUROPEAN UNION FUNDS MANAGEMENT AND CONTROL SYSTEM. Journal of International Scientific Publications: Materials, Methods & Technologies 6, 137-144 (2012). https://www.scientific-publications.net/en/article/1003201/
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