Performance Audit – A Useful Tool for Assessing the Management of Public Institutions

The performance audit of the use of public resources is a relatively recent topic, emerging whenever transparency, accountability, and efficiency in the use of public funds are brought into discussion. The purpose of this study is to establish the current situation regarding the legal and methodological context, the limitations of using the concept of performance in assessing public management, and to formulate proposals for expanding the performance audit process. The International Organization of Supreme Audit Institutions (INTOSAI) defines performance audit as an independent and objective evaluation of how an organisation, programme, or activity operates in relation to the principles of the “3Es” – economy, efficiency, and effectiveness – with the ultimate aim of optimising public management performance. INTOSAI provides detailed implementation guidelines. The Romanian Court of Accounts began codifying its practice in the field of performance audit as early as the 2000s, initially publishing the Performance Audit Guide (2003) and later the Performance Audit Manual (first edition in 2005, revised editions in 2013 and 2018).This study adopts a qualitative-descriptive research approach, based mainly on documentary analysis of official sources and content analysis of the reports of the Court of Accounts. The findings from these audits indicate that many public institutions do not fully meet efficiency and effectiveness criteria, with financial resources often being used without a rigorous assessment of their impact. Following the conducted research, the study concludes with recommendations and directions for future action aimed at strengthening performance audit in Romania and increasing its practical impact.