MEASURES OF THE COURT OF AUDITORS - RELATION OF THE COURT OF AUDITORS - AUDITEES. PREREQUISITES FOR COMMITTING THE OFFENCE PROVIDED FOR IN ART. 64 OF LAW NO. 94/1992 IN "CO-AUTHORSHIP”
The scope of the study is to analyse the Regulation on the organisation and conduct of specific activities of the Court of Accounts, as well as the use of documents resulting from these activities (RODAS)I from the perspective of the relationship between the audit authority and the auditee, in rela...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Nicolae Titulescu University Publishing House
2022-06-01
|
| Series: | Challenges of the Knowledge Society |
| Subjects: | |
| Online Access: | http://cks.univnt.ro/download/cks_2022_articles%252F3_CKS_2022_PUBLIC_LAW%252FCKS_2022_PUBLIC_LAW_041.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850180301184040960 |
|---|---|
| author | Ionela-Alina ZORZOANĂ |
| author_facet | Ionela-Alina ZORZOANĂ |
| author_sort | Ionela-Alina ZORZOANĂ |
| collection | DOAJ |
| description | The scope of the study is to analyse the Regulation on the organisation and conduct of specific activities of the Court of Accounts, as well as the use of documents resulting from these activities (RODAS)I from the perspective of the relationship between the audit authority and the auditee, in relation to the offence provided for in Art. 64 of Law no. 94/1992II . We want to analyse the relationship between the Court of Auditors and the auditee, considering the fact that although the audit institution orders measures to recover alleged damages, the exclusive power to choose such measures pertains to the management of the entity. However, the Court of Auditors may decide to refer the matter to the criminal investigation bodies if the damage is not recovered. |
| format | Article |
| id | doaj-art-16afb751a7f845e599bc9bf52e558d2f |
| institution | OA Journals |
| issn | 2068-7796 |
| language | English |
| publishDate | 2022-06-01 |
| publisher | Nicolae Titulescu University Publishing House |
| record_format | Article |
| series | Challenges of the Knowledge Society |
| spelling | doaj-art-16afb751a7f845e599bc9bf52e558d2f2025-08-20T02:18:14ZengNicolae Titulescu University Publishing HouseChallenges of the Knowledge Society2068-77962022-06-01151480482MEASURES OF THE COURT OF AUDITORS - RELATION OF THE COURT OF AUDITORS - AUDITEES. PREREQUISITES FOR COMMITTING THE OFFENCE PROVIDED FOR IN ART. 64 OF LAW NO. 94/1992 IN "CO-AUTHORSHIP”Ionela-Alina ZORZOANĂ0Faculty of Law, University ”Nicolae Titulescu” of BucharestThe scope of the study is to analyse the Regulation on the organisation and conduct of specific activities of the Court of Accounts, as well as the use of documents resulting from these activities (RODAS)I from the perspective of the relationship between the audit authority and the auditee, in relation to the offence provided for in Art. 64 of Law no. 94/1992II . We want to analyse the relationship between the Court of Auditors and the auditee, considering the fact that although the audit institution orders measures to recover alleged damages, the exclusive power to choose such measures pertains to the management of the entity. However, the Court of Auditors may decide to refer the matter to the criminal investigation bodies if the damage is not recovered.http://cks.univnt.ro/download/cks_2022_articles%252F3_CKS_2022_PUBLIC_LAW%252FCKS_2022_PUBLIC_LAW_041.pdfcourt of auditorsmeasures orderedenforceabilityregulationauditeeoffence |
| spellingShingle | Ionela-Alina ZORZOANĂ MEASURES OF THE COURT OF AUDITORS - RELATION OF THE COURT OF AUDITORS - AUDITEES. PREREQUISITES FOR COMMITTING THE OFFENCE PROVIDED FOR IN ART. 64 OF LAW NO. 94/1992 IN "CO-AUTHORSHIP” Challenges of the Knowledge Society court of auditors measures ordered enforceability regulation auditee offence |
| title | MEASURES OF THE COURT OF AUDITORS - RELATION OF THE COURT OF AUDITORS - AUDITEES. PREREQUISITES FOR COMMITTING THE OFFENCE PROVIDED FOR IN ART. 64 OF LAW NO. 94/1992 IN "CO-AUTHORSHIP” |
| title_full | MEASURES OF THE COURT OF AUDITORS - RELATION OF THE COURT OF AUDITORS - AUDITEES. PREREQUISITES FOR COMMITTING THE OFFENCE PROVIDED FOR IN ART. 64 OF LAW NO. 94/1992 IN "CO-AUTHORSHIP” |
| title_fullStr | MEASURES OF THE COURT OF AUDITORS - RELATION OF THE COURT OF AUDITORS - AUDITEES. PREREQUISITES FOR COMMITTING THE OFFENCE PROVIDED FOR IN ART. 64 OF LAW NO. 94/1992 IN "CO-AUTHORSHIP” |
| title_full_unstemmed | MEASURES OF THE COURT OF AUDITORS - RELATION OF THE COURT OF AUDITORS - AUDITEES. PREREQUISITES FOR COMMITTING THE OFFENCE PROVIDED FOR IN ART. 64 OF LAW NO. 94/1992 IN "CO-AUTHORSHIP” |
| title_short | MEASURES OF THE COURT OF AUDITORS - RELATION OF THE COURT OF AUDITORS - AUDITEES. PREREQUISITES FOR COMMITTING THE OFFENCE PROVIDED FOR IN ART. 64 OF LAW NO. 94/1992 IN "CO-AUTHORSHIP” |
| title_sort | measures of the court of auditors relation of the court of auditors auditees prerequisites for committing the offence provided for in art 64 of law no 94 1992 in co authorship |
| topic | court of auditors measures ordered enforceability regulation auditee offence |
| url | http://cks.univnt.ro/download/cks_2022_articles%252F3_CKS_2022_PUBLIC_LAW%252FCKS_2022_PUBLIC_LAW_041.pdf |
| work_keys_str_mv | AT ionelaalinazorzoana measuresofthecourtofauditorsrelationofthecourtofauditorsauditeesprerequisitesforcommittingtheoffenceprovidedforinart64oflawno941992incoauthorship |