AUDITUL PERFORMANTEI, ELEMENT ESENTIAL AL
    PERFECTIONARII MANAGEMENTULUI ORGANIZATIILOR
                   SECTORULUI PUBLIC /
 PERFORMANCE AUDIT, ESSENTIAL ELEMENT OF IMPROVING THE
      MANAGEMENT OF PUBLIC SECTOR ORGANIZATIONS

             Prof. univ. dr. Eugeniu Turlea - Academia de Studii Economice Bucuresti

        Abstract: In the middle of the globalization process, the performance of the companies in
the public sector becomes more and more interesting. In this context, internal auditing is an
instrument of raising performance, of detecting the main risk at which companies are vulnerable,
trying to permanently respond to the necessities that always change. What is in fact a performance
audit? It is a type of internal audit aimed at examining to what extent the criteria established for
implementing the objectives and tasks of the organization are correct for evaluating the results, and
none the less, for establishing if the results coincide with the objectives.

       Keywords: performance audit, accounting.

       JEL Codes: M42.