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Reform Support
© EU

Supporting reforms to reinforce efficient and high quality public administrations

Support for Performance Audit assessing the efficiency of programmes in Romanian public administration - Central Harmonization Unit for Public Internal Audit (CHUPIA)

The Commission supported the Romanian Central Harmonisation Unit for Public Internal Audit (CHUPIA) to introduce a performance auditing system with the aim of ensuring consistency between goals and means across sectors and increasing the impact of reform policies. The audit guide produced shall also be used to assess the overall successfulness of projects financed by EU funds.


Strengthening the internal audit function contributes to the prevention of fraud and corruption and enables local entities to use public funds more efficiently. Introduction of performance audit is a necessary tool for managers in order to support their organizations' objectives and to maximize the use of available resources. The project contribute to the consistent and coherent implementation of Union law and policies, as well as the promotion of European values, including solidarity, promotion of mutual trust between beneficiary Member States and the Commission.

Support delivered

The Commission provided support over a 27-month period in the form of on-hands and tailored advice by the Agency for Economic Cooperation and Development.

The support measures consisted of:

  • Formulation of a methodology/guide for performance auditing for the use of all internal auditors in the public sector in Romania.
  • Implementation of a train the trainer seminar for performance audit based on the developed methodology/guide for performance auditing;
  • Implementation of the guide in two pilot entities, i.e. one at central level (in the Ministry of Internal Affairs) and one at local level, in the province of Dambovita. The pilot implementation included the conduct of a real performance audit in each of the pilot entities;
  • Presentation of the results of the pilot projects to internal auditors from the local and central administration in the form of a video. This video was published on the homepage of the Romanian Ministry of Public Finance and was delivered to all internal auditors.

Results achieved

The Austrian experts developed a training programme for performance audit that was tailored to Romanian needs and corresponds to the international state of the art. The Central Harmonization Unit for Public Internal Audit (CHUPIA) will use this programme for a nationwide training of all auditors. The guide produced will support all major ministries responsible for the implementation of the government's reform agenda and improve the capacity of local authorities to implement significant EU-funded projects.

More about the project here.