Audit of Forest Restitution Process. Some Findings Regarding the Romanian Space in the Post-Communist Stage
DOI:
https://doi.org/10.18662/lumenlaw/28Keywords:
forest economics, external audit, deforestation, retrocession, juridical flawsAbstract
This paper takes up a highly important topic, both for the environment and for the domestic economy, by resorting to the performance audit method applied to a component of the activity developed in the forestry sector. We have basically set out to emphasize the weaknesses that have long been present here, in relation to the forest retrocession process and with specific focus on the occurring causes and consequences. On the other hand, we have tried to identify certain ways to bring about the long needed recovery. The scientific background has been set by resorting to the most significant academic research in the field, textbooks and audit standards, reports of the Court of Accounts, regulations, etc. by taking into account the statistical data and the information confirmed by prestigious state organisations/ institutions.
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