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Place and role of the Court of Accounts in the system of state authorities

Author: Irina Iacub
Degree:doctor of law
Speciality: 12.00.02 - Public Law (with specification: Constitutional, Administrative, Police, Military, Financial, Customs, Information, Ecological); Organization and Functioning of Law Institutions
Scientific adviser: Gheorghe Costachi
doctor habilitat, professor, Institute of History of the ASM
Scientific council:


The thesis was presented on the 19 October, 2007
Approved by NCAA on the 20 December, 2007


Adobe PDF document0.68 Mb / in romanian


CZU 342.56 (042.3) I -17

Adobe PDF document 3.10 Mb / in romanian
158 pages


Court of Accounts, control, administrative control, financial control, public financial control, state control, subsequent external control, jurisdiction financial control, performance audit, internal and external audit, auditing standards, supreme financial control authority (audit), public finance system, public finance


This work is designed to clarify the place and the role of the Court of Accounts as state supreme financial control organ. This thesis is based on the conceptual approach to the notions related to the Court's essence of activity. Thus, the concepts of control, administrative control, financial control, public financial control, performance audit are analyzed in order to determine their importance and necessity in the human activity. A special attention has been paid to the public audit as a new form of state control connected with the exclusive competence of the Court of Accounts.

The key chapter is a complex approach to the essence and mechanism of activity of the Court, with reference to: constitution and normative framework; status and principles; organization and structure; functional attributions and tasks; prerogatives; object, subjects, forms and procedures of performed control; carrying out the controls and evaluation of results; juridical assurance of control activity; sanctioning powers; jurisdiction financial control; international relations and perspectives of improvement of the Court activity.

Elucidation of essence and role of public audit is another significant moment within the investigation, because mainly this form of control will base a new status of the Court of Accounts (in case of adoption of a new organic law) that of supreme audit institution.

Generally, such important aspects are stressed: changes in the procedure of appointment of Court members, confusing character of functional duties as set out in the law; lack of regulation of functional duties and of sanctioning powers; insufficient collaboration with the controlled entities; assurance of transparency and professionalism of the institution; the Plan of Strategical Development of Court; financial audit and audit of performance as forms of extern public audit; Law Project regarding organization and functioning of the Court; audit standards; independent status of the Court and relation with the Parliament.

The analysis of above-mentioned aspects allowed elaborate proposals for the optimization of Court's activity, taking into consideration the experience of other democratic states with richer traditions in this field. From this point of view, a special attention has been paid to the improvement perspectives of the Court of Accounts, especially to the implementation of performance audit process as a component part of financial control executed by this institution.