An analysis of the audit function in local administration in Romania, focusing on the legislation and the human resources policy.
- 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)
Local Government and Public Service Reform Initiative, Open Society Institute, Budapest