러시아ㆍ유라시아

In this scientific article the authors focus on an important issue for the Public Finance Management – audit of the functioning of the management systems and of public internal financial control. The main role in achieving this function lies with the Court of Accounts of the Republic of Moldova, which, through the work that it carries, through the requirements and recommendations, seeks efficient public finance management with the principles of economy, efficiency and effectiveness. The study was conducted based on the activity reports of the Court of Accounts of the Republic of Moldova for the period 2009-2012 and the tentative report for 2013 presented in the Parliament of the Republic of Moldova