Impactul auditului financiar asupra gestiunii finanțelor publice [Articol]

Abstract

The purpose of the presented material is the impact of financial audit on public finance management. The purpose is achieved by observing the following objectives: elucidating the theoretical and methodological benchmarks related to public finance management and its efficiency in correlation with public financial audit; identifying the role of financial audit in risk management related to the public sector and public institutions; determining and arguing the relationship between public institutions, public services, public finance management and public financial audit; arguing and assessing the risks faced by public institutions and the public sector of a country from the perspective of substantiating the role and importance of financial audit in the efficient management of public financial funds; assessing the quality of financial audit in public institutions in the Republic of Moldova. Methods such as the method of scientific abstraction were used, emphasizing the essential aspects of phenomena and trends connected to the research topic; the induction method, through which it was possible to formulate general conclusions based on particular conclusions; the deduction method, which made it possible to move from the most general conclusions to the relatively particular ones; analysis and synthesis, through which, on the one hand, the field of public financial audit was divided into component parts, each of which was studied, and, on the other hand, the component parts of public financial audit were combined, so as to recreate a single holistic image.