References
- INTOSAI. Overview, available at: https://www.intosai.org/about-us/overview.
- Law no. 94/1992, Art. 1, regarding the organization and operation of the Court of Auditors, republished with subsequent amendments and additions, published in the Official Gazette of Romania, Part I, no. 224 of 09.09.1992.
- Munteanu, V., Duţă, G., Soare J., Ibănişteanu, M., & Gheorghe, F.G., (2020). Financial control. Theoretical and Practical Approach. Bucharest: University Publishing House.
- Munteanu, V., Ibănişteanu, M., Gheorghe, F.G., Stancu, M.V., & Ardeleanu, N. (2020). Financial-Accounting Audit. Methodological Approach and Practical Cases. Bucharest: University Publishing House.
- OUG no. 43/2006, Art. 2, Paragraph b) regarding the organization and operation of the Court of Auditors, published in the Official Gazette of Romania, Part I, no. 525 of 19.06.2006.
- OUG no. 43/2006, Art. 5, Paragraph 1, Subparagraphs a), b), c), d), e), f), g), h), i), j) and k) regarding the organization and operation of the Court of Auditors, published in the Official Gazette of Romania, Part I, no. 525 of 19.06.2006.
- OUG no. 43/2006, Art. 9 regarding the organization and operation of the Court of Auditors, published in the Official Gazette of Romania, Part I, no. 525 of 19.06.2006.
- Romanian Court of Auditors, Public report for the year 2017 (2019).
- Romanian Court of Auditors, Public report for the year 2018 (2019).
- Romanian Court of Auditors, Public report for the year 2019 (2020).
- Romanian Court of Auditors, Public report for the year 2020 (2021).
- Romanian Court of Auditors, Public report for the year 2021 (2022).
- The Court of Accounts’ Regulation regarding external public audit activity, Art. 1, Paragraph 1, Subparagraph a), approved by Decision no. 629 of December 20, 2022 and published in the Official Gazette of Romania, Part I, no. 12 of 05.01.2023.