Project aim:

An analysis of the audit function in local administration in Romania, focusing on the legislation and the human resources policy.

Implementation period:

May-August 2007

Project outcomes:

  • Final result : 1 research report over the audit function within the public local administration in Romania
  • Intermediate results: a document of legislative analysis, focus groups reports and reports over in depth interviews.

Ti-Ro’s role in the project:

  • Analyzing the audit mandate (the types of public entities and funds/ goods/ transactions covered by the auditor, the types of audits conducted – regularity audit, performance audit etc)
  • Analysis of the reporting lines of the auditors (e.g. : Parliament, local councils, local executives, etc)
  • Analysis of the impact of the audit at the level of the public local administration, taking in consideration the following aspects : accessibility, transparency, the opportunity and regularity of the audit reports)
  • Analysis of the human resources policies, taking in consideration the following aspects: the qualification and training of the auditors, the independence and objectivity, the position and capacity of the professional associations of auditors)

$ 2090

Local Government and Public Service Reform Initiative, Open Society Institute, Budapest