| Ionuț COJOCARU1
Abstract. This study examines the activity and institutional evolution of the Romanian Court of Accounts over the period 2010–2019, a decade marked by significant transformations in public sector governance, external public audit, and accountability mechanisms. During these years, the Court of Accounts underwent a process of institutional consolidation and modernization, shaped by both domestic legislative developments and the growing influence of international audit standards promoted within the community of Supreme Audit Institutions. The analysis focuses on the Court’s core functions, including financial, compliance, and performance auditing, as well as on the strategic objectives adopted to strengthen institutional capacity, professional competence, and transparency in the management of public resources. Particular attention is paid to the internal decision-making activity of the Plenum, the development of audit methodologies, the implementation of performance evaluation systems, and the role of ethical and professional standards in enhancing audit quality. Equally important, the study highlights the Court’s increasing engagement at the international level, through active participation in INTOSAI and EUROSAI structures, bilateral cooperation with peer institutions, and dialogue with European and global partners. These external interactions contributed to the harmonization of national audit practices with international standards and supported the Court’s role in promoting good governance, financial discipline, and the protection of public financial interests. By providing a structured overview of the Court of Accounts’ activities, strategic initiatives, and institutional reforms between 2010 and 2019, this study aims to contribute to a better understanding of the evolving role of Supreme Audit Institutions in democratic systems and their significance in ensuring accountability, efficiency, and integrity in the use of public funds. Keywords: Supreme Audit Institutions, External Public Audit, Institutional Development, Public Financial Management, Transparency and Accountability DOI 10.56082/annalsarscihist.2026.1.90 1 Associate Professor, PhD, Department of Training for Teaching Career and Socio-Human Sciences, National University of Science and Technology, Politehnica University of Bucharest |
PUBLISHED in Annals ISSN ONLINE 2067 – 5682
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PUBLISHED in Annals of the Academy of Romanian Scientists Annals Series on History and Archaeology, Volume 18, No1