期刊名称：Revista Transilvană de Ştiinţe Administrative
印刷版ISSN：1454-1378
出版年度：2021
卷号：23
期号：49
页码：51-62
语种：Romanian
出版社：Babes Bolyai University
摘要：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.
