StatusThe thesis was presented on the 22 May, 2015
Approved by NCAA on the 7 July, 2015
Abstract– 0.39 Mb / in romanian
2.23 Mb /
Structure of the thesis: annotation, introduction, three chapters, conclusions and recommendations, bibliography (155 titles), exposed on 143 pages of basic text, 7 figures, 22 tables and 34 annexes. The results of the research have been published in 10 scientific papers.
Investigation field: audit.
The goal and the objectives of the work consist in the complex examination of the theoretical and applicative aspects of the audit, of the procurement-payment cycle and in the foundation of modernization directions of its methodology according to the international requirements.
The scientific novelty and the originality of obtained results are reflected by theoretical deepening and development of audit notion in general and of the concept of the audit of the procurement-payment cycle in particular; foundation of some new criteria of classification of informational sources of audit and of the forms of computing between the entities; elaboration of a new model of quantification of specific risks of an audit mission by developing the interdependence between different components of audit risks and the volume of necessary model; rationalization of the internal control tests by means of the audit of the procurementpayment cycle; elaboration of some new forms of work documents and presenting the proposals of using of these ones at all the levels of audit exercising; foundation of some new modalities of applying the analytical procedures in the audit of the procurement-payment cycle.
The important solved scientific problem consists in modernization of the audit techniques of the procurement-payment cycle at all the levels of exercising of this one, improving the internal control tests regarding the operations with providers, elaboration of the concrete techniques of applying the analytical procedures, recommendation of the modalities of audit finalization and valuation of results. Solving this problem in research has proved the advantages of the recommendations formulated in the thesis and the benefic influence of these ones over the quality of the audit services.
The theoretical signification and the applicative value of the thesis consist in the impact of theoretical and practical recommendations afferent to audit perfection of procurementpayment cycle that will contribute to optimization of the techniques of performing the audit mission.
Implementation of scientific results: some recommendations elaborated in the thesis are
implemented by some audit companies from our country and can be used in the didactical
process of the educational institutions and the institutions of professional education with the
Under consideration  :