期刊名称:Ovidius University Annals: Economic Sciences Series
电子版ISSN:2393-3127
出版年度:2014
卷号:14
期号:2
语种:English
出版社:Ovidius University Press
摘要:During economic crisis,the public institution’s performance has become an important aspect. In this context,performance audit is a tool for the detection of risks to which companies are vulnerable,trying at all times to respond to the strict minimum necessary that increases performance. Audit shall assess the performance criteria established if the implementation of the objectives and strategies for the organization and operation are correct and suitable comply with performance indicators.