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SM ISO690:2012 DOBRE, Cornelia. Declaraţiile de la Lima şi Mexic şi cel de-al XX-lea congres al instituţiilor supreme de audit. In: Analele Universităţii Libere Internaţionale din Moldova (Seria Economie), 2012, nr. 12, pp. 171-179. ISSN 1857-1468. |
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Analele Universităţii Libere Internaţionale din Moldova (Seria Economie) | |||||||
Numărul 12 / 2012 / ISSN 1857-1468 | |||||||
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Pag. 171-179 | |||||||
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To provide fînancial and organizational îndependence, the diverşity of the înstitutional capacity of Supreme Audit Înstitutions actually hides a real controverşial group of concepts and rules, as a reformation process to a globalization context that highlights the disappearance of traditional înterstate environment and adaptation to a new frame. Although, the Lima Declaration and Mexico Declaration emphaşize the îndependence of Supreme Audit Înstitutions, the necessary condition for democracy, the fînal text of a report, prepared by a workîng group shows alarmîng results related to this deşideratum. However, most Supreme Audit Înstitution knows the declarations text, they have accepted it withîn ÎNTOSAI Congress, but to carry on their activity, as any public înstitution needs fînancial resources approved by the Government, which risk compromisîng the îndependence. |
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Cuvinte-cheie independence, Congress, standards, external public audit, Supreme Audit Înstitutions, International Organization of Supreme Audit Înstitutions |
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