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- W2272092021 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)." @default.
- W2272092021 created "2016-06-24" @default.
- W2272092021 creator A5076544450 @default.
- W2272092021 date "2016-01-01" @default.
- W2272092021 modified "2023-10-18" @default.
- W2272092021 title "External Audit - A New Open Data Approach" @default.
- W2272092021 doi "https://doi.org/10.20869/auditf/2016/133/115" @default.
- W2272092021 hasPublicationYear "2016" @default.
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