1864 - 2014 150 years of existence. The Romanian Court of Accounts’ Good Practices in Application of INTOSAI GOVs. Meeting of the INTOSAI Subcommittee on Internal Control Standards 27-28 May 2014, Vilnius, Lithuania. Svetlana Muresan external public auditor RCoA.
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150 years of existence
Good Practices in Application of INTOSAI GOVs
Meeting of the INTOSAI Subcommittee
on Internal Control Standards
27-28 May 2014, Vilnius, Lithuania
external public auditor
The audit standards of RCoA
The implementation of the INTOSAI GOVs
4. Good practices
5. Collaboration with institutions and professional organizations
Activity of the RCoA
Gives advisory opinions
Member of the European Court of Auditors
by the Senate or
by the Chamber of Deputies, on
External public audit of EU funds
the state budget draft;
draft laws in the field of public finances and accounting;
Monitory actions to comply with the measures set
The Constitution of Romania
Law no. 94/1992
on the organization and operation of the Court of Accounts
The Audit Standards
of the RCoA
The Implementation of the INTOSAI GOVs
The INTOSAI Guidance for Good Governance (INTOSAI GOV 9100 - 9150) translated into Romanian was incorporated in this brochure and also posted on the website.
The concept of Public Internal Control in Romania
The RCoA made proposals for legislative improvement in the field of internal control and internal audit in the public sector (CHU) .
Submitted to the Romanian Parliament and recently embodied in the changes of normative acts.
In Romania, the PIAC operates, in accordance with law, as a consultative body organised under the CHU PIA (MoPF) that carries out actions with a view to defining the strategy and improving the public internal audit activity in the public sector.
The law provides for the establishment, at the level of those main authorising institutions within the public central administration that have an annual budget exceeding RON 2 billion, of audit committees made up of three to seven members, with tasks similar to those of the PIAC within the MoPF.
The relationship between public internal audit and public external audit
The RCoA is in charge of the external evaluation of the public internal audit activity of the verified legal persons.
The opportunities for cooperation and collaboration between public internal audit and external audit are valorised through a protocol concluded between the AAIR and the RCoA.
While safeguarding the independence and objectivity of the public internal audit and external audit, the protocol regulates the relations between the two institutions according to the complementarity principle with regard to increasing the efficiency of the audit activity, aligning the methodological framework, ensuring the professional training of the auditors and exchanging information.
Some internal regulations reviewed external audit
for the implementation of the INTOSAI GOVs in the activity of the RCoA
The Statute of the External Public Auditor
It regulates the career, rights and obligations of external public auditors, as well as the labor relations between them and the Court of Accounts.
The Code of Ethics and Professional Conduct of the Court of Accounts’ Staff
It sets ethical and professional conduct norms and establishes principles to be followed to increase the authority and prestige of the RCoA as a supreme audit institution.
Collaboration with institutions and professional organizations
Ministry of Public Finances
Internal Audit Association
National Institute of Statistics
State Construction Inspectorate
National Trade Register Office
In the period organizations 2009-2013
were checked 12.098
Certificates of compliance issued by the Court under the period 2009-2013
Thank you period
for your attention!