标题：Procedural Issues regarding the Audit of the Management and Control of EU Funds, in Terms of Specific Key Requirements of the New Funding Period 2014-2020
期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2016
卷号：1
期号：18
页码：75-81
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：In practice, planning the audit of management and control for each operational program and for the whole programming period, will perform during substantiation audit strategy, based on analysis and risk assessment, made at the entities involved in implementing the operational program. In what follows, we propose an assessment guidelines for the 2014-2020 programming period, especially in terms of explanation addressed key requirements that must be used, explaining the evaluation criteria for each key requirement, providing guidance for drawing conclusions for each key requirement by each authority and finally making recommendations for establishing general conclusions regarding the management and control.
关键词：management and control system; key requirements; evaluation criteria; risk
