CERTAIN ASPECTS OF PERFORMANCE AUDIT IN THE REPUBLIC OF MOLDOVA

Iulia CAPRIAN, Anastasia BÎTLAN Universitatea de Stat din Moldova

Abstract

Performance auditing focuses on determining whether the activities, projects / programs / processes are conducted according to the principles of economy, efficiency and effectiveness and whether there is room for improvement; it is conducted by comparing performance on the basis of set criteria, as well as by analysis of the causes of the emergence of problems or deviations from these criteria, the main purpose being to answer certain key questions relevant for the audit and provide recommendations on improvements that can be made. Keywords: performance auditing, public auction, planning of audit missions, publication of the report, „3 e”, efficiency audit, efficiency audit, effectiveness audit, audit report