PERFORMANCE AUDITING IN THE CONTEXT OF FLOOD RISK—IDENTIFYING WEAKNESSES AND SOLUTIONS FOR PREVENTION AND MITIGATION OF POTENTIAL EFFECTS

Abstract

This paper analyzes the role of performance auditing in flood risk management in Romania, with a focus on assessing the efficiency, effectiveness, and economy of public programs aimed at prevention, emergency response, and post-disaster recovery. Based on the examination of findings derived from a nationwide performance audit mission, the study identifies structural and operational deficiencies, including unauthorized or poorly maintained infrastructure, shortages of specialized personnel, weaknesses in planning and interinstitutional coordination, and inefficient use of financial resources. The scientific contribution of the study lies in integrating performance audit findings into a broader analytical framework of disaster risk governance, highlighting how external public audit can function as a mechanism for strengthening institutional resilience and improving public policy design and implementation. The paper proposes strategic directions for optimizing the legislative framework, modernizing infrastructure, and enhancing administrative capacity, supporting the need for a preventive and coordinated approach to reducing the impact of floods on the population and the economy.