AUDITUL CONFORMITĂȚII ACHIZIȚIILOR PUBLICE
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Date
2022-05-20
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
CEP USM
Abstract
Public procurement plays a very important role in the economy of the
Republic of Moldova. At the same time, public procurement represents a domain
favorable to fraud which erodes its state in different dimensions. In the same context,
the public procurement compliance audit addresses the extent to which the public entity
(contracting authority) complies with the issued regulations identified as criteria in the
given subject, presenting findings in the estimation and planning of public
procurement, as well as the award, execution stages and monitoring procurement
contracts.
Description
Keywords
public procurement, compliance audit, control, public audit, international standards of supreme audit institutions
Citation
LUŞMANSCHI, Galina. Auditul conformității achizițiilor publice. În: Achiziții Publice Durabile: provocări și oportunități = Sustainable Public Procurement: challenges and opportunities. Simpozion științifico-practic cu participare internațională: Tezele comunicărilor. 20-21 mai 2022, Chișinău: CEP USM, 2022. pp.61-67. ISBN 978-9975-159-91-3