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External Audit - A New Open Data Approach

Author

Listed:
  • Elena Doina DASCALU

    (“SpiruHaret” University of Bucharest)

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).

Suggested Citation

  • Elena Doina DASCALU, 2016. "External Audit - A New Open Data Approach," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(133), pages 115-115, January.
    • Handle: RePEc:aud:audfin:v:133:y:2016:i:14:p:115
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    References listed on IDEAS

    as
    1. Barbara Ubaldi, 2013. "Open Government Data: Towards Empirical Analysis of Open Government Data Initiatives," OECD Working Papers on Public Governance 22, OECD Publishing.
    2. Andreea Seucan, 2013. "Several Aspects Regarding Orphan Works After The Adoption Of Eu Directive 2012/28/Eu Of The European Parliament And The Council Of 25 October 2012," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 2(1), pages 186-191, December.
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    JEL classification:

    • C54 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Quantitative Policy Modeling
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H68 - Public Economics - - National Budget, Deficit, and Debt - - - Forecasts of Budgets, Deficits, and Debt

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