References
- Florinel Marian Sgărdea, Control financiar și expertiză contabilă, 2nd Edition, ASE Publishing House, 2017, p. 15.
- Romanian Academy, “Iorgu Iordan-Al. Rosetti” Linguistic Institute Dicționarul explicativ al limbii române / The Explanatory Dictionary of the Romanian Language (2nd Edition revised and enlarged, Univers Enciclopedic Gold Publishing House, Bucharest, 2009.
- Emil Mare, Florin Petre Oanţă, Control financiar, audit şi expertize contabile – lecture notes, “Nicolae Bălcescu” Land Forces Academy Publishing House, Sibiu, 2007, p. 39;
- Victor Munteanu et al., Controlul financiar-contabil la întreprinderi şi instituţii publice. Teorie şi practică, 4th Edition revised and enlarged, Universitară Publishing House, Bucharest, 2017, p. 15.
- Emil Mare, Florin Petre Oanţă, Control financiar, audit şi expertize contabile – lecture notes, “Nicolae Bălcescu” Land Forces Academy Publishing House, Sibiu, 2007, p. 39;
- http://www.anr.gov.ro/docs/rapoarte/Raportul_comprehensiv_de_monitorizare_185.pdf, p. 83, accessed on February 21, 2024.
- Ioan Gabriel Popa, Valentin Pîrvuț, Controlul financiar public în România, “Nicolae Bălcescu” Land Forces Academy Publishing House, Sibiu, 2019, p. 23.
- Romanian Parliament, Art.2, Letter h) of Law no. 672 of 2002 regarding Internal Public Audit, republished with subsequent modifications, published in Official Gazette no. 953 of December 24, 2002.
- Romanian Government, Art.2, Letter d) of Ordinance no. 119 of 1999 regarding Internal/managerial control and preventive financial control, published in Official Gazette, no. 799 of November 12, 2003.
- Romanian Parliament, Art.2, Letter h) of Law no. 672 of 2002 regarding Internal Public Audit, republished with subsequent modifications, published in Official Gazette no. 953 of December 24, 2002.
- Romanian Government, Order of the Government Secretary General no. 600 of 2028 regarding the approval of the Code of managerial internal control of public entities, published in Official Gazette no. 387 of May 7, 2018.
- Romanian Government, Art. 1 of the Government Decision no. 1151/2012 for the approval of the Methodology on the organization and implementation of the financial managerial control, with subsequent completions and modifications.
- Internal Managerial Control Directorate, Central Harmonization Unit for the Internal Public Audit, Strategy for the development of internal public financial control in Romania, 2017-2020, p. 15.
- Ministry of Finance, Order no. 923 of 2014 for the approval of the Methodology on the exercise of preventive financial control and of the Specific code of professional norms for persons carrying out their own financial control activity, published in Official Gazette no. 28 din January 15, 2016.