Orientation of Public Audit Missions to the IT Activity Carried Out within the State Authorities/Entities

Nicoleta Asalos () and Ionel Bostan ()
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Nicoleta Asalos: “Ovidius” University of Constanta, Faculty of Economic Sciences, Romania
Ionel Bostan: “Stefan cel Mare” University of Suceava, Doctoral School of Economics, Romania

Ovidius University Annals, Economic Sciences Series, 2023, vol. XXIII, issue 1, 876-885

Abstract: The exercise of public audit in Romania is the responsibility of the Supreme Audit Institution (the Court of Accounts, which exercises external public audit) and the special internal audit structures found in central and local public authorities/entities. With the present paper we bring to the reader's attention some aspects derived from the orientation of the public audit activity on the IT-related activity carried out by these authorities/entities. The authors refer to the information from the activity reports of the internal audit structures at the level of central and local public authorities/entities, submitted to the Supreme Audit Institution, as well as to some of its own findings, resulting from the assessment of the managerial internal control systems (including internal audit) carried out in the framework of the audit actions carried out at public authorities/entities.

Keywords: public audit; public authorities; audit structures; IT area; audit findings (search for similar items in EconPapers)
JEL-codes: D73 H83 H89 M42 M48 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:876-885

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