External Audit - A New Open Data Approach
Author:
Professor Elena Doina DASCĂLU, Ph.D.
JEL:
C54, E62, H68
DOI:
10.20869/AUDFIN/2016/133/115
Keywords:
open government, open data, public sector, data sets, open data portal, audit models, e-audit
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).
Article(412KB)