The Main Risks and Threats Posed by the COVID 19 Pandemic on the Supreme Audit Institutions

The COVID 19 pandemic is one of the worst crises that humanity has faced in the last 100 years, with effects in both health and economics, affecting all states in the world. At the same time, this crisis has generated a number of risks, which have spread to public sector entities, but also to the private sector. This paper aims to analyze the main risks and threats posed by the COVID 19 pandemic to the supreme audit institutions and the response measures of these institutions to the challenges of the crisis caused by the new coronavirus. The particularly important role of these institutions in managing the crisis caused by the COVID 19 pandemic is also highlighted.