Methods for conducting risk analysis in external public audit of public procurement using AI-based algorithms

Artificial intelligence, one of the most widely used concepts today, has demonstrated its efficiency in various fields of activity. The benefits of AI-based tools have also been observed in the field of external public audit, particularly because auditors often need to analyze large databases within...

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Bibliographic Details
Published inTheoretical and applied economics Vol. XXXII; no. Special, Summer; pp. 125 - 138
Main Authors Teodora Nicoleta PLEȘA, Iulian MISERCIU, Constanța POPESCU, Iliodor Tiberiu PLEȘA
Format Journal Article
LanguageEnglish
Published General Association of Economists from Romania 01.05.2024
Subjects
artificial intelligence
external public audit
public procurement
risk analysis
romanian court of accounts
Online AccessGet full text
ISSN1841-8678
1844-0029

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Summary:Artificial intelligence, one of the most widely used concepts today, has demonstrated its efficiency in various fields of activity. The benefits of AI-based tools have also been observed in the field of external public audit, particularly because auditors often need to analyze large databases within a relatively short time to identify potential irregularities. This article aims to present AI-based tools that can be used for risk analysis in public procurement during external public audit missions conducted by the Romanian Court of Accounts.
ISSN:1841-8678
1844-0029