In a world where the fight against corruption is the key point of government programs, auditing is of particular importance, as it directly affects the use of public money. This study focuses on the activity of the Supreme Audit Institutions in Romania and Albania through a comparative analysis to highlight the strengths and weaknesses in the institutional and financial organizations as well as the communication of these institutions with the taxpayers. The reason of choosing the two countries selected for the analysis, is the fact that Albania is a country that aspires to be part of the European Union, while Romania has been part of the EU for years. Also, since the scientific studies in Albania in the field of external public audit are rare, this paper will help researchers for further studies. The conclusions of the analysis indicate the need to revise the legal framework, especially for the Romanian Court of Accounts, and to improve the way of communicating the annual results of their activity.
Loading....