THE IMPACT OF THE COVID-19 PANDEMIC ON THE PUBLIC SECTOR

Teodora Nicoleta, Lazăr (Plesa) (), Constanța, Popescu and Plesa Iliodor Tiberiu
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Teodora Nicoleta, Lazăr (Plesa): Valahia University Targoviste
Constanța, Popescu: Valahia University Targoviste
Plesa Iliodor Tiberiu: Valahia University Targoviste

Management Strategies Journal, 2021, vol. 51, issue 1, 143-150

Abstract: The health crisis, unprecedented in the last 100 years, has repercussions around the world, with important effects on the global economy. At the same time, both public and private sector activity suffered, with consequences ranging from deficiencies in the activity of public entities to bankruptcy for private sector companies. This paper aims to analyze the performance of the public sector in the context of the COVID-19 pandemic, including the external public audit activity carried out by the supreme audit institutions, being analyzed issues identified at international level regarding their approach to the new reality of the health crisis due to the infection with the new coronavirus. The paper also comes with a number of proposals regarding the role of the supreme audit institutions in managing the crisis caused by COVID-19.

Keywords: supreme audit institutions; COVID-19; management; systemic audit; INTOSAI (search for similar items in EconPapers)
JEL-codes: H12 M42 M54 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:51:y:2021:i:1:p:143-150

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