THE ROLE OF SUPREME AUDIT INSTITUTIONS IN BUILDING RESILIENCE DURING THE COVID 19 PANDEMIC
Autor (i): Lazăr (Pleșa) Teodora Nicoleta1 , Popescu Constanța2 , Pleșa Iliodor Tiberiu3
JEL: H12, M42
Cuvinte cheie: supreme audit institutions, resilience, COVID 19, public sector
Abstract:
The ninth pandemic of the last century has taken the whole humanity by surprise, as no country in the
world is prepared for a crisis of this magnitude. The new coronavirus has ruthlessly hit both the world economy
and health systems around the world, with devastating consequences for the public sector, the private sector, but
especially for people's lives.
This paper aims to analyze the role of supreme audit institutions in building resilience during the COVID
19 pandemic, while highlighting the value and benefits of these institutions in the public sector, both in normal
conditions, but especially in deep crisis, as it is today.
The main conclusions reached by the supreme audit institutions within EUROSAI regarding the first
pandemic year are also analyzed.