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COVID 19 Pandemic and the Reaction of the Supreme Audit Institutions. Lessons Learned at the End of the Pandemic

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  • Lazăr Pleşa Teodora Nicoleta

    (Valahia University of Târgoviște, Romania)

  • Popescu Constanța

    (Valahia University of Târgoviște, Romania)

  • Pleşa Iliodor Tiberiu

    (Valahia University of Târgoviște, Romania)

Abstract

The article aims to analyze the reaction of the supreme audit institutions during the two years in which the COVID 19 pandemic affected all the states of the world, given the particularly important role that these institutions play in terms of their specific external public audit activity of public resources. At the same time, this paper aims to analyze the main lessons learned by INTOSAI, as the umbrella organization of the supreme audit institutions, as well as by the other SAIs individually, at the end of the pandemic, as a unique experience in the last century.

Suggested Citation

  • Lazăr Pleşa Teodora Nicoleta & Popescu Constanța & Pleşa Iliodor Tiberiu, 2022. "COVID 19 Pandemic and the Reaction of the Supreme Audit Institutions. Lessons Learned at the End of the Pandemic," Valahian Journal of Economic Studies, Sciendo, vol. 13(1), pages 55-66, April.
    • Handle: RePEc:vrs:vaecst:v:13:y:2022:i:1:p:55-66:n:6
    DOI: 10.2478/vjes-2022-0006
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    References listed on IDEAS

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    1. World Bank, 2020. "Response to COVID-19," World Bank Publications - Reports 33738, The World Bank Group.
    2. World Bank, 2020. "Role of Supreme Audit Institutions in Governments' Response to COVID-19," World Bank Publications - Reports 33901, The World Bank Group.
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    More about this item

    Keywords

    INTOSAI; supreme audit institutions; public management; COVID 19;
    All these keywords.

    JEL classification:

    • H12 - Public Economics - - Structure and Scope of Government - - - Crisis Management
    • H57 - Public Economics - - National Government Expenditures and Related Policies - - - Procurement
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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