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

Author

Listed:
  • Nicoleta Asalos

    (“Ovidius” University of Constanta, Faculty of Economic Sciences, Romania)

  • Ionel Bostan

    (“Stefan cel Mare” University of Suceava, Doctoral School of Economics, Romania)

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.

Suggested Citation

  • Nicoleta Asalos & Ionel Bostan, 2023. "Orientation of Public Audit Missions to the IT Activity Carried Out within the State Authorities/Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 876-885, August.
    • Handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:876-885
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    File URL: https://stec.univ-ovidius.ro/html/anale/RO/2023-i1/Section%205/3.pdf
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    References listed on IDEAS

    as
    1. Ionel Bostan & Mihaela Brindusa Tudose & Raluca Irina Clipa & Ionela Corina Chersan & Flavian Clipa, 2021. "Supreme Audit Institutions and Sustainability of Public Finance. Links and Evidence along the Economic Cycles," Sustainability, MDPI, vol. 13(17), pages 1-24, August.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    public audit; public authorities; audit structures; IT area; audit findings;
    All these keywords.

    JEL classification:

    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • H89 - Public Economics - - Miscellaneous Issues - - - Other
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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