EXTERNAL AUDITORS: THE REASSESSMENT OF THE TRADITIONAL APPROACH OF AUDITING WITHIN PUBLIC ADMINISTRATION

External auditors: the reassessment of the traditional approach of auditing within public administration represents a paper focused on the high importance of implementing the external auditor’s usage, in order to improve the quality and accuracy of public entity’s activities. Therefore, supported by the legislative are the internal audit is found to be extremely necessary for the good management of the public resources. But in order to prevent the occurrence of global risks negative effects, public administration is facing the need of a thoroughly overall control that should reveal the areas that are less emphasized and encounter problems during the performance of specific activities. The present paper focuses on highlighting the strong accuracy of external audit reports including the reengineering recommendations for the risk-prone public administration’s areas. Moreover, the main objective of the present paper is setting guidelines for outrunning the traditional public audit approach in order to come into the line with the European tendency of integrating within public policies the role of external auditors, by reinforcing, in the same time, the sine qua non qualitative interdependence, materialized in the optimal public resources management.