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Classification After Three Significant Criteria and Calculation of the Frequencies for Direct Procurement Deficiencies, Appealed in the Audit Engagement

Author

Listed:
  • Lazăr Cristiana Daniela

    (West University of TimiÅŸoara, Romania)

  • Marin Andreea Mihaela

    („Eftimie Murgu†University of Reşiţa, Romania)

  • PereÈ™ Ion

    (West University of TimiÅŸoara, Romania)

Abstract

The risks of the direct purchase in the SEAP are often repetitive, with a certain frequency. In order to build a significant econometric model for analyzing the direct purchases in theSEAP (Electronic System for Public Procurement) a series of calculations and consolidations arerequired to be feasible and to provide useful information for building an econometric model.

Suggested Citation

  • Lazăr Cristiana Daniela & Marin Andreea Mihaela & PereÈ™ Ion, 2017. "Classification After Three Significant Criteria and Calculation of the Frequencies for Direct Procurement Deficiencies, Appealed in the Audit Engagement," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 509-513, June.
    • Handle: RePEc:ovi:oviste:v:xvii:y:2017:i:1:p:509-513
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    More about this item

    Keywords

    costs; value; FIAP (identification and analysis sheets); SEAP (Electronic System for Public Procurement);
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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