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

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  • Florina-Maria Tavala

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.

Suggested Citation

  • Florina-Maria Tavala, 2020. "Aspects Regarding the Exercise of the External Public Audit in the Field of Public Procurement," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(3), pages 174-179, September.
    • Handle: RePEc:khe:scajes:v:6:y:2020:i:3:p:174-179
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    More about this item

    Keywords

    External audit; audit process; public procurement;
    All these keywords.

    JEL classification:

    • G29 - Financial Economics - - Financial Institutions and Services - - - Other
    • H0 - Public Economics - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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