Methods for conducting risk analysis in external public audit of public procurement using AI-based algorithms

Teodora Nicoleta Pleșa, Iulian Miserciu, Constanța Popescu and Iliodor Tiberiu Pleșa
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Teodora Nicoleta Pleșa: Valahia University of Târgoviște, Romania
Iulian Miserciu: Valahia University of Târgoviște, Romania
Constanța Popescu: Valahia University of Târgoviște, Romania
Iliodor Tiberiu Pleșa: Valahia University of Târgoviște, Romania

Theoretical and Applied Economics, 2025, vol. XXXII, issue Special, Summer, 125-138

Abstract: Artificial intelligence, one of the most widely used concepts today, has demonstrated its efficiency in various fields of activity. The benefits of AI-based tools have also been observed in the field of external public audit, particularly because auditors often need to analyze large databases within a relatively short time to identify potential irregularities. This article aims to present AI-based tools that can be used for risk analysis in public procurement during external public audit missions conducted by the Romanian Court of Accounts.

Keywords: external public audit; Romanian Court of Accounts; risk analysis; public procurement; artificial intelligence. (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:xxxii:y:2025:i:special-summer:p:125-138

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