THE NECESSITY AND UTILITY OF PERFORMANCE AUDITS OF INVESTMENT PROJECTS IN TANGIBLE ASSETS.CASE STUDY-RȘIA MONTANÃ

Given the fact that public money must provide comfort, safety, health, education, transport infrastructure and utilitie for the country’s population, performance audit is the only instrument that must endorse the country's healthy development and a tool with which we can determine scientifically the impact of policies, programs, projects, and actions of state institutions to address them in due time. In this study, the authors present a series of lesson learned from the performance audit report on the project Roºia Montanã