PUBLIC INTERNAL AUDIT DURING COVID-19 PANDEMIC
PUBLIC INTERNAL AUDIT DURING COVID-19 PANDEMIC
Author(s): Violeta Gianina Dragotă, Nicoleta BuzilăSubject(s): Health and medicine and law, Public Finances, Accounting - Business Administration
Published by: Editura Eurostampa
Keywords: COVID 19 pandemic; public institutions; public internal audit;
Summary/Abstract: The internal audit activity in the public institutions during of a pandemic cannot be stopped or suspended. In the context of the pandemic, the activity of public internal audit structures is influenced by the measures taken by public authorities: social distancing, travel limitation, teleworking acquires new values, more and more people resort to rest leave in the context of the pandemic (thus avoiding possible technical unemployment), limiting meetings and access to various public institutions, etc..
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XXVI/2021
- Issue No: 26
- Page Range: 39-44
- Page Count: 6
- Language: English