The evaluation of the internal audit risk regarding public procurements

Iulian Dobra

Finante - provocarile viitorului (Finance - Challenges of the Future), 2009, vol. 1, issue 9, 189-196

Abstract: The paper wants to highlight the risk evaluation only for The public procurements carried out through demands of supply. Internal auditors must report the results of their work to the general management and any significant weakness discovered during the audit mission. But, on the other hand, we must not forget that auditors also face a risk, such as the detection risk, called the audit risk. Therefore, the internal auditor must consider the audit risk at the level of each operation as being an auditable object so that a low number of remained material errors are recorded.

Keywords: internal audit risk; risk evaluation; public procurements (search for similar items in EconPapers)
JEL-codes: G32 H83 M42 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2009:i:9:p:189-196

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