THE PUBLIC DEBT AUDIT – AN IMPORTANT FORM OF PUBLIC AUDIT IN THE CURRENT MACROECONOMIC CONTEXT

TAVALA Florina-Maria , Lucian Blaga University of Sibiu

Abstract:
In the current post-crisis macroeconomic context, the Supreme Audit Institutions (ISA) through their expertise, should become an effective warning to systemic imbalances, a systemic correction initiator, a guarantor of financial order in the system, a tool for creating public confidence, but also a stabilizing force at the macroeconomic level. Both the financial audit, and especially the performance audit, must be reoriented towards new areas, such as auditing the public debt performance. In this respect, after presenting the concept of public debt from the perspective of the audit activity, the paper follows the role of ISA and of the public auditors in the public debt management of the states, as well as concrete aspects regarding the public debt audit activity in our country.

Keywords: management of public debt, audit, Supreme Audit Institutions

JEL Classification: G18, H63

Volume: 70, Issue: 4

Pages: 132 - 143

Publication date: September, 2018

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/70410tavala.pdf

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