COVID 19 Pandemic and the Reaction of the Supreme Audit Institutions. Lessons Learned at the End of the Pandemic

Lazăr Pleşa Teodora Nicoleta (), Popescu Constanța and Pleşa Iliodor Tiberiu
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Lazăr Pleşa Teodora Nicoleta: Valahia University of Târgoviște, Romania
Popescu Constanța: Valahia University of Târgoviște, Romania
Pleşa Iliodor Tiberiu: Valahia University of Târgoviște, Romania

Valahian Journal of Economic Studies, 2022, vol. 13, issue 1, 55-66

Abstract: The article aims to analyze the reaction of the supreme audit institutions during the two years in which the COVID 19 pandemic affected all the states of the world, given the particularly important role that these institutions play in terms of their specific external public audit activity of public resources. At the same time, this paper aims to analyze the main lessons learned by INTOSAI, as the umbrella organization of the supreme audit institutions, as well as by the other SAIs individually, at the end of the pandemic, as a unique experience in the last century.

Keywords: INTOSAI; supreme audit institutions; public management; COVID 19 (search for similar items in EconPapers)
JEL-codes: H12 H57 M4 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:vaecst:v:13:y:2022:i:1:p:55-66:n:6

DOI: 10.2478/vjes-2022-0006

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