Abstract
Communication of National Audit Agencies: Case study of Romania and Albania
Highlights
To provide a clear picture of the progress in the external public audit process in Albania and Romania, it is very important to emphasize that the activity reports of National Audit Institutions have an important role in the use of public funds
ALSAI is led by the Chairman, while the management of Romanian Court of Accounts (RCA) is by the Plenum and executive management is by the President
The Romanian Audit Authority is part of the RCA structure, and in Albania it is supervised by the Prime Minister
Summary
To provide a clear picture of the progress in the external public audit process in Albania and Romania, it is very important to emphasize that the activity reports of National Audit Institutions have an important role in the use of public funds. Keeping a database for a particular process - such as external public audit - is a legal obligation, and serves as a basis for informing researchers and practitioners who need to understand how the audit process was conducted. The main purpose of the study is to diagnose the current state of external public audit in Romania and Albania by analyzing how audit contributes to a rule of law. This paper is based on a comparative approach between the annual activity reports of the institutions responsible for public external audit - the Romanian Court of Accounts (RCA) and the Supreme Audit Institution of Albania (ALSAI) - to highlight the similarities and differences in the way these institutions fulfill their constitutional mandate. Regarding the activity of the external public audit, starting from the 26th of June 2003, there is a cooperation agreement between the two authorities and an Action Plan for the exchange of experiences, manuals, procedures and conduct of a joint performance audit during 2018 – 2020
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