Aspects Regarding the Exercise of the External Public Audit in the Field of Public Procurement

Florina-Maria Tavala ()

Academic Journal of Economic Studies, 2020, vol. 6, issue 3, 174-179

Abstract: The exercise of the external public audit presupposes the existence and application of a methodology specific to this activity. The external public auditors cannot use methods and techniques of exercising their activity that differ from one to another or from one professional organization to another. This would complicate the process of communication, collection and transmission, as well as the use of the information obtained in the audit process. Knowing the complexity of the external public audit, we emphasized in this material that the need to strengthen control in the field of public procurement was imposed with the amendment of the legislation in the field of public procurement, in May 2016. In this sense, the paper captures both the general technique of exercising the external public audit in Romanian practice, and novelty aspects regarding the exercise of the external public audit applied in the field of public procurement.

Keywords: External audit; audit process; public procurement (search for similar items in EconPapers)
JEL-codes: G29 H0 M42 (search for similar items in EconPapers)
Date: 2020
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