IDEAS home Printed from https://ideas.repec.org/a/aio/fpvfcf/v1y2009i9p189-196.html
   My bibliography  Save this article

The evaluation of the internal audit risk regarding public procurements

Author

Listed:
  • Bogdan Iulian DOBRA

    (1 Decembrie 1918 University of Alba Iulia)

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.

Suggested Citation

  • Bogdan Iulian DOBRA, 2009. "The evaluation of the internal audit risk regarding public procurements," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(9), pages 189-196, May.
  • Handle: RePEc:aio:fpvfcf:v:1:y:2009:i:9:p:189-196
    as

    Download full text from publisher

    File URL: http://feaa.ucv.ro/FPV/009-27.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. Altman, Edward I., 2005. "An emerging market credit scoring system for corporate bonds," Emerging Markets Review, Elsevier, vol. 6(4), pages 311-323, December.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    internal audit risk; risk evaluation; public procurements;

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aio:fpvfcf:v:1:y:2009:i:9:p:189-196. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alina Manta). General contact details of provider: http://edirc.repec.org/data/fecraro.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.