PERFORMANCE AUDIT IN ROMANIA BETWEEN REALITY AND NECESSITY

We observe that the performance audit in Romania has not proven its worth and value, as demonstrated by the perpetuation and support in all budgeted areas. The present crisis hastens us and force us to re-think a performance audit approach compatible with social and economic situation, beginning with institutional organization and ending with the audit process itself, to maintain our national identity in an extremely aggressive and dynamic global competitive context. In the paper the authors present the results of the analysis stage of implementation of performance audit in Romania, international experience in the field - good practice in specialist institutions in countries with rich experience and shaping intelligence solutions for the audit to show off the true expected and extremely useful for Romania.