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. 
 
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