Auditul public intern în pandemie. Studiu de caz asupra României

Abstract

The Covid-19 pandemic has influenced almost all aspect of society, increasing the stress on public sector organizations (hospitals, schools, social as­sistance and other types of institutions) which had to both mitigate the effects of the health crisis and provide the usual goods and services to citizens in a context of dwindling resources and heightened uncertainty. Internal auditing in the public sector became a crucial element of organizations’ life, as internal auditors can provide assurance and coun­seling for organizational decision-makers, thus en­suring the best use of resources and an adequate response to the crisis.

The current research highlights the effects of the Coronavirus pandemic on internal public audit­ing activities at the international and national level, based on the limited academic literature already published on the subject and secondary data anal­ysis of official reports. Internal public auditing in Ro­mania is reviewed both during the initial emergency state, as well as during the general 2020 pandemic situation.