Articolul precedent |
Articolul urmator |
546 4 |
Ultima descărcare din IBN: 2022-03-15 03:11 |
SM ISO690:2012 TERZIEV, Lyubomir. Reporting of Public Procurement Audit Results in the Republic of Bulgaria. In: Securitatea informaţională, Ed. 14, 20-21 martie 2018, Chișinău. Chisinau, Moldova: Departamentul Editorial-Poligrafic al ASEM, 2018, Ediția 14, pp. 122-127. ISBN 978-9975-75-910-6. |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Securitatea informaţională Ediția 14, 2018 |
||||||
Conferința "Securitatea informaţională" 14, Chișinău, Moldova, 20-21 martie 2018 | ||||||
|
||||||
Pag. 122-127 | ||||||
|
||||||
Descarcă PDF | ||||||
Rezumat | ||||||
This paper aims to investigate the reporting of results from public procurement audits. This stage is essential as the publicity of auditors’ reports informs all stakeholders about the findings of the auditors from the National Audit Office of the Republic of Bulgaria. These reports determine whether public procurement spending complies with the requirements for eligibility and appropriateness. Where material errors and infringements have been identified, control bodies shall modify their conclusion and take action to impose administrative and criminal liability on the contracting authority. The results of the survey show that these reports focus mainly on negative findings and do not include information about good practices established by contracting authorities. |
||||||
Cuvinte-cheie public procurement, audit report, conclusions, Findings, Audit Office |
||||||
|