References
- [1] The paper appeared at the University Publishing House, Bucharest, 2017.
- [2] The course was published in ASE Publishing House, Bucharest, 2005.
- [3] Published at the Publishing House of the “Romania of Tomorrow” Foundation, Bucharest, 2007.
- [4] Published in the Publishing House of “AI Cuza” University, Iași, 2015.
- [5] Mihăescu Sorin, Financial-banking control. 4th edition revised and added, “AI Cuza” University Publishing House, Iași, 2015, p. 18.
- [6] Munteanu Victor and collective, “Financial-accounting control at enterprisesand public institutions. Theory and practice-concepts, methodology, regulations, application.
- [7] Boulescu Mircea, Financial-fiscal control, 2nd Edition, “Romania of Tomorrow” Foundation Publishing House, Bucharest, 2007, p. 16.
- [8] Published in the Official Gazette of Romania, Part I, no. 28 of January 15, 2016.
- [9] Published in the Official Gazette of Romania, Part I, no. 87 of February 4, 2019.
- [10] Definition taken from Point 1.1 of Annex 1 entitled General methodological norms regarding the exercise of preventive financial control from OMFP no. 923/2014.
- [11] Definition taken from Point 4.1. from chapter B. Own preventive financial control from Annex 1 entitled General methodological norms regarding the exercise of preventive financial control from OMFP no. 923/2014.
- [12] Definition taken from Point 7.2. from chapter C. The delegated preventive financial control from Annex 1 entitled General methodological norms regarding the exercise of the preventive financial control from OMFP no. 923/2014.
- [13] It refers to the approval of the Methodological Norms regarding the employment, liquidation, ordering and payment of the expenses of the public institutions, as well as the organization, evidence and reporting of the budgetary and legal commitments, published in the Official Gazette of Romania, Part I, no. 37 from 23.01.2003.
- [14] This code canbefound in OMEF no. 1190 of 2004 on the approval of the Code of Ethics of the profession of delegated controller, published on www.mfinante.ro, accessed on 27.01.2021.
- [15] Published as a paper in Bucharest, October 2018, p. 36.