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Attracting European Funds in the Romanian Economy and Leverage Points for Securing Their Sustainable Management: A Critical Auditing Analysis
Content Provider | MDPI |
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Author | Antohi, Valentin-Marian Zlati, Monica Laura Ionescu, Romeo Victor Neculita, Mihaela Rusu, Raluca Constantin, Aurelian |
Copyright Year | 2020 |
Description | Against the backdrop of Romania's successive negative performance in attracting European funds (coming last in the EU top), as indicated by audit reports for projects that have been funded so far, this paper proposes a new approach in relation to analysis and performance improvement in securing EU funds, while identifying viable solutions for the betterment of the current situation. Furthermore, the authors develop a new audit performance analysis model (NOP), described as a dynamic and flexible model, based on reducing the fraud and error risk in the structural fund management of European-funded projects. The analysis methods encompass literature reviews, observational studies, database management, statistical analysis, and the synthesis of the whole findings. The main conclusion of the analysis is the critical necessity of integrity improvement in the context of managing the non-reimbursable funds through audit activities based on ISA805, the international standard on auditing European-funded projects. |
Starting Page | 5458 |
e-ISSN | 20711050 |
DOI | 10.3390/su12135458 |
Journal | Sustainability |
Issue Number | 13 |
Volume Number | 12 |
Language | English |
Publisher | MDPI |
Publisher Date | 2020-07-07 |
Access Restriction | Open |
Subject Keyword | Sustainability Applied Ethics Auditing Sustainable Management European Structural Funds Government Performance Absorption Audit Performance Analysis Model (nop) |
Content Type | Text |
Resource Type | Article |