[
AWARE, 2021 https://methodology.eca.europa.eu/aware/GAP/Pages/Using-aware.aspx, accessed on 28.03.2023
]Search in Google Scholar
[
Budget Monitor Georgia, 2023, https://budgetmonitor.ge/en/home, accessed on 29.03.2023
]Search in Google Scholar
[
Cambridge Dictionary, 2023 (online), https://dictionary.cambridge.org/dictionary/english/artificial-intelligence
]Search in Google Scholar
[
CMS, 2020, https://cms.law/en/hun/publication/the-potential-use-of-ai-in-public-procurement-processes-in-cee, accessed on 29.03.2023
]Search in Google Scholar
[
EESCI Statistika, 2016 https://estat.stat.ee/StatistikaKaart/VKR, accessed on 22.03.2023
]Search in Google Scholar
[
Fedyk, A., Hodson, J., Khimich, N. et al. (2022), “Is artificial intelligence improving the audit process?” Rev Account Stud 27, p. 938–985, https://doi.org/10.1007/s11142-22-09697-x
]Search in Google Scholar
[
IMF Innovation, 2019, https://imfilab.brightidea.com/D396, accessed on 29.03.2023
]Search in Google Scholar
[
INTOSAI Journal, 2021 http://intosaijournal.org/sai-costa-rica-uses-innovation-agility-to-face-the-challenges-of-covid-19/, accessed on 29.03.2023
]Search in Google Scholar
[
INTOSAI Russia 2019, https://intosairussia.org/scei/covid-19-database.html, accessed on 22.03.2023
]Search in Google Scholar
[
McCarthy et al, Dartmouth AI Project Proposal, (1955), available online at http://jmc.stanford.edu/articles/dartmouth/dartmouth.pdf
]Search in Google Scholar
[
National Audit Office of Estonia, 2021 https://www.riigikontroll.ee/Riigikontrol%C3%B6r/Artiklid/tabid/164/amid/644/ItemId/121/language/en-US/Default.aspx,, accessed on 22.03.2023
]Search in Google Scholar
[
National Audit Office of Estonia, Prevention of corruption in the work organisation of rural municipalities and cities, 2012, https://www.riigikontroll.ee/tabid/206/Audit/2269/OtherArea/1/language/en-US/Default.aspx, accessed on 22.03.2023
]Search in Google Scholar
[
OpenAI, 2023 https://chat.openai.com/auth/login, accessed on 28.03.2023
]Search in Google Scholar
[
OpenAI, 2023 https://openai.com/research/gpt-4, accessed on 28.03.2023
]Search in Google Scholar
[
OpenAI, 2023 https://openai.com/research/overview, accessed on 29.03.2023
]Search in Google Scholar
[
OpenAI, 2023, https://openai.com/blog/chatgpt, accessed on 28.03.2023
]Search in Google Scholar
[
OpenAI, 2023https://openai.com/research/dall-e, accessed on 29.03.2023
]Search in Google Scholar
[
Otia, J. E., & Bracci, E. (2022), Digital transformation and the public sector auditing: The SAI’s perspective. Financial Accountability & Management, 38, p.252–280, https://doi.org/10.1111/faam.12317
]Search in Google Scholar
[
Oxford Refference, 2023 https://www.oxfordreference.com/display/10.1093/oi/authority.20110803095426960;jsessionid=6D1CAA2A698DCF202869D4087F6F70EA, accessed on 28.03.2023
]Search in Google Scholar
[
Silva, W. V. (2016). The pillars of the data analysis strategy and consumption of information at the TCU. Federal Court of Accounts Journal, 48(137): p. 13-17, available online at https://portal.tcu.gov.br/de/biblioteca-digital/revista-do-tcu-n-137-sep-dec-2016-federal-court-of-accounts-journal.htm
]Search in Google Scholar
[
Tabirca, A. I., & Radu, V. (2020, April). Efficiency vs Effectiveness in Romanian Public Institutions. In The 16th Economic International Conference.
]Search in Google Scholar
[
Tebergaoui, N. N., Djaouahdou, R., Benhaoues, K., & Tăbîrcă, A. I. (2022). Exploring the Position of Modern Technologies in Activating the Remote Audit Approach in Light of the Corona Pandemic-a Big 4 Case Study. Valahian Journal of Economic Studies, 13(2).
]Search in Google Scholar
[
The Accounts Chamber of the Russian Federation 2022, https://ach.gov.ru/en/news/accounts-chamber-wins-project-of-the-year-2022-itsolutions-contest, accessed on 24.03.2023
]Search in Google Scholar
[
The Board of Audit and Inspection of Korea, 2023 https://www.bai.go.kr/bai_eng/board/image/detail?brdId=BAE_0003&postNo=528, accessed on 28.03.2023
]Search in Google Scholar
[
U.S. Government Accountability Office, 2023, https://www.gao.gov/high-risk-listt, accessed on 24.03.2023
]Search in Google Scholar
[
United Nations Environment Programme (2022), “Sustainable Public Procurement: 2022 Global Review (Parts I and II)”, p. 2, at https://www.oneplanetnetwork.org/sites/default/files/2023-01/377_I_UNEP_Global_Report_2022_EN.pdf
]Search in Google Scholar
[
World Economic Forum (2020), “Unlocking Public Sector AI. AI Government Procurement Guidelines”, p. 3, online at https://www3.weforum.org/docs/WEF_AI_Procurement_in_a_Box_AI_Government_Procurement_Guidelines_2020.pdf
]Search in Google Scholar