TENDENCIES IN PUBLIC AUDIT. IMPACT ON PUBLIC MANAGEMENT AND CITIZENS' LIVES
Autor (i): Teodora Nicoleta Lazăr (Pleșa) Constanța Popescu Dr. Iliodor Tiberiu Pleșa
JEL: H12, H57, M4
Cuvinte cheie: INTOSAI, supreme audit instiutions, public management, COVID 19
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.
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.
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