PERFORMANCE AUDITING -- A COMPLEX CONCEPT.

The paper analyses the complex concept and tools of performance audit. It explains the way companies or public institutions appraise their programs, functions, operations or the management systems in order to achieve economy, efficiency and effectiveness in the employment of existing resources. The case study refers to the recent efforts of Romania to implement the INTOSAI standards, striving to comply also with the procedures of the European Court of Auditors. [ABSTRACT FROM AUTHOR]