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Tendencies In Public Audit. Impact On Public Management And Citizens' Lives

Author

Listed:
  • Teodora Nicoleta Lazar

    (Valahia University of Târgovi?te)

  • Constan?a Popescu

    (Valahia University of Târgovi?te)

  • Iliodor Tiberiu Ple?a

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.

Suggested Citation

  • Teodora Nicoleta Lazar & Constan?a Popescu & Iliodor Tiberiu Ple?a, 2023. "Tendencies In Public Audit. Impact On Public Management And Citizens' Lives," Management Strategies Journal, Constantin Brancoveanu University, vol. 59(1), pages 59-65.
    • Handle: RePEc:brc:journl:v:59:y:2023:i:1:p:59-65
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    More about this item

    Keywords

    INTOSAI; supreme audit instiutions; 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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