Have a personal or library account? Click to login

From Digitization to Artificial Intelligence in External Public Audit

Open Access
|Jul 2023

References

  1. AWARE, 2021 https://methodology.eca.europa.eu/aware/GAP/Pages/Using-aware.aspx, accessed on 28.03.2023
  2. Budget Monitor Georgia, 2023, https://budgetmonitor.ge/en/home, accessed on 29.03.2023
  3. Cambridge Dictionary, 2023 (online), https://dictionary.cambridge.org/dictionary/english/artificial-intelligence
  4. CMS, 2020, https://cms.law/en/hun/publication/the-potential-use-of-ai-in-public-procurement-processes-in-cee, accessed on 29.03.2023
  5. EESCI Statistika, 2016 https://estat.stat.ee/StatistikaKaart/VKR, accessed on 22.03.2023
  6. Fedyk, A., Hodson, J., Khimich, N. et al. (2022), “Is artificial intelligence improving the audit process?” Rev Account Stud 27, p. 938–985, https://doi.org/10.1007/s11142-22-09697-x
  7. IMF Innovation, 2019, https://imfilab.brightidea.com/D396, accessed on 29.03.2023
  8. INTOSAI Journal, 2021 http://intosaijournal.org/sai-costa-rica-uses-innovation-agility-to-face-the-challenges-of-covid-19/, accessed on 29.03.2023
  9. INTOSAI Russia 2019, https://intosairussia.org/scei/covid-19-database.html, accessed on 22.03.2023
  10. McCarthy et al, Dartmouth AI Project Proposal, (1955), available online at http://jmc.stanford.edu/articles/dartmouth/dartmouth.pdf
  11. National Audit Office of Estonia, 2021 https://www.riigikontroll.ee/Riigikontrol%C3%B6r/Artiklid/tabid/164/amid/644/ItemId/121/language/en-US/Default.aspx,, accessed on 22.03.2023
  12. National Audit Office of Estonia, Prevention of corruption in the work organisation of rural municipalities and cities, 2012, https://www.riigikontroll.ee/tabid/206/Audit/2269/OtherArea/1/language/en-US/Default.aspx, accessed on 22.03.2023
  13. OpenAI, 2023 https://chat.openai.com/auth/login, accessed on 28.03.2023
  14. OpenAI, 2023 https://openai.com/research/gpt-4, accessed on 28.03.2023
  15. OpenAI, 2023 https://openai.com/research/overview, accessed on 29.03.2023
  16. OpenAI, 2023, https://openai.com/blog/chatgpt, accessed on 28.03.2023
  17. OpenAI, 2023https://openai.com/research/dall-e, accessed on 29.03.2023
  18. Otia, J. E., & Bracci, E. (2022), Digital transformation and the public sector auditing: The SAI’s perspective. Financial Accountability & Management, 38, p.252–280, https://doi.org/10.1111/faam.12317
  19. Oxford Refference, 2023 https://www.oxfordreference.com/display/10.1093/oi/authority.20110803095426960;jsessionid=6D1CAA2A698DCF202869D4087F6F70EA, accessed on 28.03.2023
  20. Silva, W. V. (2016). The pillars of the data analysis strategy and consumption of information at the TCU. Federal Court of Accounts Journal, 48(137): p. 13-17, available online at https://portal.tcu.gov.br/de/biblioteca-digital/revista-do-tcu-n-137-sep-dec-2016-federal-court-of-accounts-journal.htm
  21. Tabirca, A. I., & Radu, V. (2020, April). Efficiency vs Effectiveness in Romanian Public Institutions. In The 16th Economic International Conference.
  22. Tebergaoui, N. N., Djaouahdou, R., Benhaoues, K., & Tăbîrcă, A. I. (2022). Exploring the Position of Modern Technologies in Activating the Remote Audit Approach in Light of the Corona Pandemic-a Big 4 Case Study. Valahian Journal of Economic Studies, 13(2).
  23. The Accounts Chamber of the Russian Federation 2022, https://ach.gov.ru/en/news/accounts-chamber-wins-project-of-the-year-2022-itsolutions-contest, accessed on 24.03.2023
  24. The Board of Audit and Inspection of Korea, 2023 https://www.bai.go.kr/bai_eng/board/image/detail?brdId=BAE_0003&postNo=528, accessed on 28.03.2023
  25. U.S. Government Accountability Office, 2023, https://www.gao.gov/high-risk-listt, accessed on 24.03.2023
  26. United Nations Environment Programme (2022), “Sustainable Public Procurement: 2022 Global Review (Parts I and II)”, p. 2, at https://www.oneplanetnetwork.org/sites/default/files/2023-01/377_I_UNEP_Global_Report_2022_EN.pdf
  27. World Economic Forum (2020), “Unlocking Public Sector AI. AI Government Procurement Guidelines”, p. 3, online at https://www3.weforum.org/docs/WEF_AI_Procurement_in_a_Box_AI_Government_Procurement_Guidelines_2020.pdf
DOI: https://doi.org/10.2478/vjes-2023-0006 | Journal eISSN: 2344-4924 | Journal ISSN: 2067-9440
Language: English
Page range: 47 - 59
Published on: Jul 15, 2023
Published by: Valahia University of Targoviste
In partnership with: Paradigm Publishing Services
Publication frequency: 2 times per year

© 2023 Teodora Lazăr Pleşa, Constanța Popescu, Iliodor Tiberiu Pleşa, published by Valahia University of Targoviste
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.