<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>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.</p>
<p>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.</p>
</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.

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

Valahian Journal of Economic Studies

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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...

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

Published Online: May 09, 2022

Page range: 55 - 66

DOI: https://doi.org/10.2478/vjes-2022-0006

Keywords
INTOSAI, supreme audit institutions, public management, COVID 19

© 2022 Teodora Nicoleta Lazăr (Pleşa) et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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

Published Online: May 09, 2022

Page range: 55 - 66

DOI: https://doi.org/10.2478/vjes-2022-0006

KeywordsINTOSAI, supreme audit institutions, public management, COVID 19

© 2022 Teodora Nicoleta Lazăr (Pleşa) et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
INTOSAI, supreme audit institutions, public management, COVID 19