Journal of Accounting and Management Information Systems (JAMIS)


PERFORMANCE AUDIT FOR THE SOCIAL PROTECTION AND RECONVERTION FUNDS OF UNEMPLOYED PERSONS

Supp/2008 ,   p387..400

Author(s):  
Mariana DAVID


Keywords:   Performance audit, analysing programs and systems, unemployment reduction methods

Abstract:  
The unemployment phenomena has a negative impact on national economies, by encouraging underground economy and black market labor. In Romania, every government strategies have tried to implement different policies in order to reduce unemployment, though the results expected have not been targeted yet. The purpose of this paper is to present the approach about the performance audit mission regarding the social protection system for the unemployed persons and their social reconvertion, analysis of unemployment causes, its evolution trends as well as effects produced upon national economy in the globalisation context.    Because the unemployment is a problem for every state, this project makes a parallel analysis between Romania and EU countries in order to observe the national and European trends and to fiind the best practices. Studies on the causes of black labor market and underground economy revealed that their evolutions is in close relation with that of unemployment.


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