COURTS OF AUDIT IN THE EU MEMBER STATES: A SURVEY ON TECHNOLOGY AND PERFORMANCE

被引：0

作者：

Niculae , Marioara ^{[1
]}

Paunica, Mihai ^{[1
]}

机构：

[1] Bucharest Univ Econ Studies, Bucharest, Romania

来源：

PROCEEDINGS OF THE 10TH INTERNATIONAL CONFERENCE ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS (AMIS 2015) | 2015年

关键词：

audit; technology; performance; resources; budget;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

What is the cause of the differences in the level of performance in auditing state budgets in the EU Member States? This article introduces the hypothesis according to which the existence of a dedicated IT instrument may offer a performance boost to the auditing and control of the way in which the public money is spent. The article also introduces the concept of an econometric model for the analysis of the Audit Courts' performance level across the European Union.

引用

页码：523 / 531

页数：9

共 18 条

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