Auditul public intern în pandemie. Studiu de caz asupra României
<p class="Pa18">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...
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| Format: | Article |
| Language: | ron |
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Babes-Bolyai University
2021-12-01
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| Series: | Revista Transilvană de Ştiinţe Administrative |
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| Online Access: | https://rtsa.ro/rtsa/index.php/rtsa/article/view/612 |
| _version_ | 1797218250869702656 |
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| author | Octavian Moldovan |
| author_facet | Octavian Moldovan |
| author_sort | Octavian Moldovan |
| collection | DOAJ |
| description | <p class="Pa18">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.</p><p class="Pa18">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.</p> |
| first_indexed | 2024-04-24T12:14:46Z |
| format | Article |
| id | doaj.art-a3da9b6e94bd4094902b6dc816783ea2 |
| institution | Directory Open Access Journal |
| issn | 1454-1378 |
| language | ron |
| last_indexed | 2024-04-24T12:14:46Z |
| publishDate | 2021-12-01 |
| publisher | Babes-Bolyai University |
| record_format | Article |
| series | Revista Transilvană de Ştiinţe Administrative |
| spelling | doaj.art-a3da9b6e94bd4094902b6dc816783ea22024-04-08T08:47:00ZronBabes-Bolyai UniversityRevista Transilvană de Ştiinţe Administrative1454-13782021-12-0123495162612Auditul public intern în pandemie. Studiu de caz asupra RomânieiOctavian Moldovan0Cercetător postdoctoral, Școala Doctorală de Administrație și Politici Publice. Asist. univ. dr., Departamentul de Administrație și Management Public, Facultatea de Științe Politice, Administrative și ale Comunicării, Universitatea Babeș-Bolyai, Cluj-Napoca, România<p class="Pa18">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.</p><p class="Pa18">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.</p>https://rtsa.ro/rtsa/index.php/rtsa/article/view/612internal public auditromaniacovid-19 pandemic. |
| spellingShingle | Octavian Moldovan Auditul public intern în pandemie. Studiu de caz asupra României Revista Transilvană de Ştiinţe Administrative internal public audit romania covid-19 pandemic. |
| title | Auditul public intern în pandemie. Studiu de caz asupra României |
| title_full | Auditul public intern în pandemie. Studiu de caz asupra României |
| title_fullStr | Auditul public intern în pandemie. Studiu de caz asupra României |
| title_full_unstemmed | Auditul public intern în pandemie. Studiu de caz asupra României |
| title_short | Auditul public intern în pandemie. Studiu de caz asupra României |
| title_sort | auditul public intern in pandemie studiu de caz asupra romaniei |
| topic | internal public audit romania covid-19 pandemic. |
| url | https://rtsa.ro/rtsa/index.php/rtsa/article/view/612 |
| work_keys_str_mv | AT octavianmoldovan auditulpublicinterninpandemiestudiudecazasupraromaniei |