TENDENCIES IN PUBLIC AUDIT. IMPACT ON PUBLIC MANAGEMENT AND CITIZENS' LIVES

Teodora Nicoleta Lazar (), Constan?a Popescu and Iliodor Tiberiu Ple?a
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Teodora Nicoleta Lazar: Valahia University of Târgovi?te
Constan?a Popescu: Valahia University of Târgovi?te

Management Strategies Journal, 2023, vol. 59, issue 1, 59-65

Abstract: This paper aims to analyze the main tendencies in the external public audit activity carried out by the supreme audit institutions, in the light of the latest developments at the international level, from a post-pandemic perspective. The article also examines new approaches in external public audit, which could have a positive impact on both the supreme audit institutions, from the perspective of their specific activity, and on the management of the public sector, having a direct influence on the lives of citizens.

Keywords: INTOSAI; supreme audit instiutions; public management; COVID 19 (search for similar items in EconPapers)
JEL-codes: H12 H57 M4 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:59:y:2023:i:1:p:59-65

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