EXTERNAL AUDIT ACTIVITIES WITHIN SUPREME AUDIT INSTITUTIONS

In a modern democratic society an external independent audit is essential for satisfying the obligation of reporting public funds using. Developing external activities and especially performance audit requires: independent examinations required by the legislative and audited entities, with a view to the economy and efficiency of some governmental programs, as well as by the economy and efficiency of the means used for achieving these - identifying and analyzing any problem and domain in which performance is reduced, supporting thus the government or the audited identity, in order to take the proper managerial decisions - reporting the impact of the program and analyzing the level to which the expected objectives were touched - setting recommendations according to the conclusions that result from the audit activity and supporting the audited entities, with a view to the means of improving public money spending.