Modification of the Competences incumbent on the Court of Auditors in regard to the Regulation Authorities - Limitation of the Supreme Audit Institution's Authority or the Observance of the EU Law?

• Author: Alina Zorzoana
• Position: PhD in progress, Bucharest University, Romania
• Pages: 122-132

ACTA UNIVERSITATIS DANUBIUS Vol. 15, no. 2/2019

122

Alina ZORZOANA

1

Abstract: This study attempts in its first pa rt an analysisof the competences incumbent on the Court

of Auditors.The analysis shall start for the general competences of the audit institutionprovided in the

normative deeds regulating its activity. In the second part, the study shall analyze the competences of

the Court of Auditors in regard to the regulation authorities. We proposed ourselves this analysis

having regard to the EU law that regulates the obligation of members states to warrant the functional

and decisional independence of the regulation authorities corroborated with the legal amendments

brought to the normative deeds from the domestic law on the organization and operation of such

authorities, by li miting the competences of the Court of Auditors only on performing the financial

audit.

Keywords: performance audit; financial audit; regulation; independence; directive

1. Introduction

The study aims at analyzing the competences of the Court of Auditors, as such are

regulated by Law no. 94/1992 on the organization and functioning of the Court of

Auditors

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and the Regulation on the organization and performance of activities

specific to the Court of Auditors (RODAS), as well as the capitalization of the

deeds resulting from these activities, approved by the Decision of the Plenum of

the Court of Auditors no. 155/2014

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, by reference to the legal amendments brought

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PhD in progress, Bucharest University, Romania, Address: Bulevardul Regina Elisabeta 4-12,

Bucharest 030018, Romania, Corresponding author: alinazorzoana@gmail.com.

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Republished in the Official Gazette of Romania, Part I, no. 238 from 3 April 2014;

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Publishedin the Official Gazette of Romania, Part I, no. 547/24 July 2014; previously was been in

force the Regulation approved by the Decision of the Plenum of the Court of Auditors no. 130/2010,

published in theOfficial Gazette of Romania, Part I, no. 832 from 13 December 2010;

AUDJ, Vol. 15, No. 2/2019, pp. 122-132

Modification of the Competencesincumbent

on the Court of Auditors in regard to the

Regulation Authorities – Limitation of the

Supreme Audit Institution’s Authority or

the Observance of the EU Law?