Acta Universitatis Danubius. Juridica, Vol 15, No 2 (2019)

Abstract

This study attempts in its first part an analysis of the competences incumbent on the Court of Auditors. The analysis shall start for the general competences of the audit institution provided in the normative deeds regulating its activity.

In the second part, the study shall analyze the competences of the Court of Auditors in regard to the regulation authorities.

We proposed ourselves this analysis having regard to the EU law that regulates the obligation of members states to warrant the functional and decisional independence of the regulation authorities corroborated with the legal amendments brought to the normative deeds from the domestic law on the organization and operation of such authorities, by limiting the competences of the Court of Auditors only on performing the financial audit.