The second edition of the book Financial control and accounting expertise is a specialized work that offers the reader a synoptic presentation of financial control procedures and techniques used by most experts and professionals (accountants and tax advisors) of financial and tax practice in Romania.
This paper presents the control environment and types of control forms in economy. Clearly, the new conditions of economic and social organization, based on the respect for law and the rule of law, require the choice of new techniques and forms of control. In this book we find information about the main authority in controlling public money, the Romanian Court of Accounts, about the control exercised in the area of governmental authority. A significant attention is given to the control exercised at the level of economic organizations or public entities. In order to have an effective control, the author suggests a methodology for recovering losses caused by employees in their work units.
The book is helpful for both students and passionate economists in the field of budgetary control and preventive financial control of European funds in public institutions.