Major External Public Audit Topics: Combating the Effects of Climate Change on Soil

This paper addresses a very important topic of external public audit in the context of soil protection and the impact of climate change, highlighting its (audit's) significance in the efficient management of natural resources. The analysis revealed a significant impact of climate change on soil health, including issues such as erosion, salinization, and loss of fertility, which underscores the urgent need to implement effective protection and conservation measures. In this context, external public audit, conducted by the Court of Accounts of Romania (and those of other EU states) and the European Court of Auditors, plays a major role in assessing the European Commission's efforts aimed at combating emerging negative effects, thereby contributing to increased transparency and accountability in the use of public funds. The paper reveals that audit activities face major challenges—limited resources, lack of complete data, etc.—and thus recommendations have been made to improve the efficiency of environmental audits.