Digital Transformation of Supreme Audit Institution (SAI) —A Mini-Review on the Case of Romanian Court of Accounts (RCA)

Abstract

The present endeavor compellingly addresses the issue of the necessity and importance of IT support for the control and audit activities of the Romanian Court of Accounts (RCA), making reference to the institution's operations in the context of the digitization of central public administration and the implications for the conducted control/audit. Subsequently, we highlight the most significant strategic elements recently established regarding the digitization of the RCA' activities, as well as the potential advantages. The final part is dedicated to conclusions, the limitations of our research, and future research directions, focusing on addressing issues that have been inadequately addressed so far. The paper is intended for specialists in the field, audit professionals, the academic community, etc. In addressing the topic, we considered relevant literature, including our previous research, as well as bibliographic material provided by the RCA, indicated in the „References” section.