AUDITUL FINANCIAR ŞI AUDITUL PROIECTELOR – STUDIU COMPARATIV

Elena DOBRE Universitatea OVIDIUS, Constanţa (România)

Аннотация

The project audit is a thorough examination of the management of a project methodology and procedures, its records, its properties, its budgets and expenditure and its degree of completion. It may deal with the project as a whole, or only with a part of the project. The formal report may be presented in various formats, at a minimum, contain comments on the following points: 1. Current status of the project. Does the work actually completed match the planned level of completion? 2. Future status – Are significant schedule changes likely? 3. Status of crucial task: What progress has been made on tasks that could decide the success or failure of the project? 4. Risk assessment. What is the potential for project failure or monetary loss? 5. Information pertinent to other projects. 6. Limitations of the audit. What assumptions or limitations affect the data in the audit? Note that the project audit is not a financial audit. The audit processes are similar in that each represents a careful investigation of the subject of the audit, but the outputs of these processes are quite different. The principal distinction between the two is that the financial audit has a limited scope.