IDEAS home Printed from https://ideas.repec.org/a/aud/audfin/v133y2016i14p115.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: http://revista.cafr.ro/temp/Article_2486.pdf
    Download Restriction: no
    ---><---

    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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Andreas Kappeler, 2015. "Estonia: Raising Productivity and Benefitting more from Openness," OECD Economics Department Working Papers 1215, OECD Publishing.
    2. Seri, Paolo & Bianchi, Annaflavia & Matteucci, Nicola, 2014. "Diffusion and usage of public e-services in Europe: An assessment of country level indicators and drivers," Telecommunications Policy, Elsevier, vol. 38(5), pages 496-513.
    3. Afful-Dadzie, Eric & Afful-Dadzie, Anthony, 2017. "Liberation of public data: Exploring central themes in open government data and freedom of information research," International Journal of Information Management, Elsevier, vol. 37(6), pages 664-672.
    4. Fatemeh Ahmadi Zeleti & Adegboyega Ojo, 2017. "Open data value capability architecture," Information Systems Frontiers, Springer, vol. 19(2), pages 337-360, April.
    5. Takaaki Masaki & Bradley C. Parks, 2020. "When do performance assessments influence policy behavior? Micro-evidence from the 2014 Reform Efforts Survey," The Review of International Organizations, Springer, vol. 15(2), pages 371-408, April.
    6. Gabriela Viale Pereira & Marie Anne Macadar & Edimara M. Luciano & Maurício Gregianin Testa, 2017. "Delivering public value through open government data initiatives in a Smart City context," Information Systems Frontiers, Springer, vol. 19(2), pages 213-229, April.
    7. Jeffrey Roy, 2014. "Open Data and Open Governance in Canada: A Critical Examination of New Opportunities and Old Tensions," Future Internet, MDPI, vol. 6(3), pages 1-19, June.
    8. Fatemeh Ahmadi Zeleti & Adegboyega Ojo, 0. "Open data value capability architecture," Information Systems Frontiers, Springer, vol. 0, pages 1-24.
    9. Jinhua Chu & You-Yu Dai & Anyuan Zhong, 2023. "Factors Influencing the Effectiveness of Open Government Data Platforms: A Data Analysis of 61 Prefecture-Level Cities in China," SAGE Open, , vol. 13(3), pages 21582440231, August.
    10. Gabriela Viale Pereira & Marie Anne Macadar & Edimara M. Luciano & Maurício Gregianin Testa, 0. "Delivering public value through open government data initiatives in a Smart City context," Information Systems Frontiers, Springer, vol. 0, pages 1-17.
    11. Chiara Assunta Ricci & Marco Biagetti & Luigi Reggi, 2015. "La pubblicazione dei dati sui beneficiari dei fondi strutturali: quali strategie per le regioni europee?," PRISMA Economia - Societ? - Lavoro, FrancoAngeli Editore, vol. 2015(1), pages 64-80.
    12. Vigan Raca & Goran Velinov & Stefan Dzalev & Margita Kon-Popovska, 2022. "A Framework for Evaluation and Improvement of Open Government Data Quality: Application to the Western Balkans National Open Data Portals," SAGE Open, , vol. 12(2), pages 21582440221, June.
    13. Catalin Florin Zeti & Anne Marie Bartalis & Alexandru Cristian Dobre & Cosmin Ioan Pitu, 2017. "The Role Of Data Opening In Creating Added Value," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 177-182, December.
    14. HaeOk Choi, 2020. "Geospatial Data Approach for Demand-Oriented Policies of Land Administration," Land, MDPI, vol. 9(1), pages 1-12, January.
    15. Procopie-Florin Gușul, 2020. "Current Global Trends in ICT Development: Disruptive Technologies, Smart City and Economic Impact," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 144-153, August.
    16. Seunghwan Myeong & Michael J. Ahn & Younhee Kim & Shengli Chu & Woojong Suh, 2021. "Government Data Performance: The Roles of Technology, Government Capacity, and Globalization through the Effects of National Innovativeness," Sustainability, MDPI, vol. 13(22), pages 1-14, November.
    17. Mara Maretti & Vanessa Russo & Emiliano Gobbo, 2021. "Open data governance: civic hacking movement, topics and opinions in digital space," Quality & Quantity: International Journal of Methodology, Springer, vol. 55(3), pages 1133-1154, June.
    18. Barbara Ubaldi, 2015. "Open data e la nuova frontiera della fornitura di servizi innovativi," PRISMA Economia - Societ? - Lavoro, FrancoAngeli Editore, vol. 2015(1), pages 39-54.
    19. Po-Yuan Shih & Cheng-Ping Cheng & Dong-Her Shih & Ting-Wei Wu & David C. Yen, 2022. "Who Is the Most Effective Country in Anti-Corruption? From the Perspective of Open Government Data and Gross Domestic Product," Mathematics, MDPI, vol. 10(13), pages 1-20, June.
    20. Liudmila Tkachenko, 2020. "Public Finance Management: Challenges and Opportunities," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 6(1), pages 73-98, January.

    More about this item

    Keywords

    open government; open data; public sector; data sets; open data portal; audit models; e-audit;
    All these keywords.

    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

    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:aud:audfin:v:133:y:2016:i:14:p:115. See general information about how to correct material in RePEc.

    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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dumitru Valentin Florentin (email available below). General contact details of provider: http://revista.cafr.ro/ .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.