The activity of public institutions in Romania is extremely important in the context of ensuring the good functioning of Romanian society as a whole.The article analyzes the effect of the performance audit performed by the Romanian Court of Accounts at the level of the public institutions on the efficiency, effectiveness and economy of the public resources used by them.Also, is analyzed the international framework regarding the performance audit, with a range of issues found at other Supreme Audit Institutions of INTOSAI.

The argument for professionalization in any field is simple: it connects practitioners from a particular field and aims to ensure that the users of professional services in that field can be confident that they are offered to the appropriate standards.This article aims to analyze the concept of "professionalization of public sector auditors", a new concept recently introduced at the level of the international public audit community. Also, during the paper, the different practices used by the supreme audit institutions regarding the professionalization of their specialized personnel (public auditors) and the INTOSAI proposals on this issue will be addressed.

In a world increasingly affected by the phenomena of fraud and corruption, ethics has become a very

The article aims to analyze the reaction of the supreme audit institutions during the two years in which the COVID 19 pandemic affected all the states of the world, given the particularly important role that these institutions play in terms of their specific external public audit activity of public resources. At the same time, this paper aims to analyze the main lessons learned by INTOSAI, as the umbrella organization of the supreme audit institutions, as well as by the other SAIs individually, at the end of the pandemic, as a unique experience in the last century.

Digitization is one of the main concerns in contemporary society, this phenomenon being accentuated with the emergence of the COVID-19 pandemic, which forced everyone to use technology under the conditions imposed by the new reality based on social distancing. The paper aims to analyze the use of digitization at the level of supreme audit institutions, the transition to artificial intelligence, as well as its impact on performance management, both in terms of performance at the level of these institutions and in terms of the public sector, in its whole. At the same time, the paper aims to pinpoint a series of tools based on artificial intelligence that could be used in the external public audit and, in particular, with regard to the audit of public procurement, given the importance of the funds allocated to the area of public procurement.