 External Audit - A New Open Data ApproachElena Doina Dascalu ()
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) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:aud:audfin:v:133:y:2016:i:14:p:115 Access Statistics for this article More articles in The Audit Financiar journal from Chamber of Financial Auditors of Romania |
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