From Digitization to Artificial Intelligence in External Public Audit

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