Project aim :

Over the developing timeframe, May-August 2007 there has been an analysis of the audit function in local administration in Romania, focusing on the legislation and the human resources policy.

Project outcomes :

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

Ti-Ro’s role in the project :

1. 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)
2. Analysis of the reporting lines of the auditors (e.g. : Parliament, local councils, local executives, etc)
3. 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)
4. 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)

Budget :
$ 2090

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