PRACTICA ȘI PERSPECTIVELE DEZVOLTĂRII CAPACITĂȚILOR DE AUDIT AL PERFORMANȚEI ÎN CADRUL ENTITĂȚILOR DIN SECTORUL PUBLIC AL REPUBLICII MOLDOVA

Abstract

The issue related to the fact that public money must be spent in conditions of economy, efficiency and effectiveness is studied within the performance audit. Its most important objectives are the effectiveness of projects and programs, of any socially significant innovations, especially those developed and implemented with public money. Performance audit missions at national level are carried out in accordance with the International Profile Standards, developed and promoted by the International Organization of Supreme Audit Institutions INTOSAI, in accordance with internal manuals and regulations, national legislative and normative acts, as well as the Professional Statements Framework of INTOSAI. The purpose of the given study is to argue the influence of the performance audit on the management of heritage and public financial sources and the prospects of developing its capacities within the public sector entities of the Republic of Moldova. When carrying out the study, the author used quantitative and qualitative, inductive and deductive methods, methods of analysis and synthesis. The results obtained during the realization of the given study will have a scientific and practical impact on the improvement and determination of the operational perspectives of the performance audit at the national level.