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External Audit - A New Open Data Approach

Elena Doina Dascalu ()
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Elena Doina Dascalu: “SpiruHaret” University of Bucharest

The Audit Financiar journal, 2016, vol. 14, issue 133, 115

Abstract: This article has a double fold aim: (1) a multiple-perspective assessment of open government and open data, in the context of the developments of government reform emerging processes, and (2) a research of the impact these concepts internalisation in the operational plan may have on external audit. Defining notes, as well as key elements are delineated relating to the above-mentioned concepts, while the new approaches are characterised from the theoretical perspective, with a focus on the change of paradigm they trigger. From the practical point a view, the article introduces a solution to use open data in an audit model characterised by new audit methods and techniques, mainly based on the information technology (distance audit, online audit, e-audit). As to the second subject matter tackled in the article, the author proposes an assessment of the impact the adoption and implementation of a new auditing framework, built on open data use, has on government (the article also includes a synthesis of researches and points of view provided by specialised publications).

Keywords: open government; open data; public sector; data sets; open data portal; audit models; e-audit (search for similar items in EconPapers)
JEL-codes: C54 E62 H68 (search for similar items in EconPapers)
Date: 2016
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Handle: RePEc:aud:audfin:v:133:y:2016:i:14:p:115