Grosu Maria – Faculty of Economics and Business Administration, „Alexandru Ioan Cuza“ University of Iasi, Romania,
Carol I Blvd., No. 22

Mihalciuc Camelia Cătălina – Faculty of Economics and Public Administration, “Stefan cel Mare“ University of Suceava, Romania,
St. Universitatii, No. 13


5th International Conference – ERAZ 2019 – KNOWLEDGE BASED SUSTAINABLE DEVELOPMENT, Budapest – Hungary, May 23, 2019, SELECTED PAPERS

Published by: Association of Economists and Managers of the Balkans – Belgrade, Serbia
Conference partners: Faculty of Economics and Business, Mediterranean University, Montenegro; University of National and World Economy – Sofia, Bulgaria; Faculty of Commercial and Business Studies – Celje, Slovenia; Faculty of Applied Management, Economics and Finance – Belgrade, Serbia;

ISBN 978-86-80194-21-9, ISSN 2683-5568, DOI:


In Romania, but also in other EU countries, the projects funded by European funds have a
special regime for auditing. This study aims at a comparative approach to identifying the most frequent
irregularities with financial impact of beneficiaries of European projects found during the 2007-2013
and 2014-2020 programming periods (until 2017). The analysis is based on the Reports published by
the Romanian Court of Accounts for a period of eight years from 2010 to 2017, aiming at auditing the
projects funded by seven Operational Programs (OP).

Key words

Financial audit, external public audit, audit of operations, European funds


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