Auditing EU public procurement-related audits: the work of the European Court of Auditors (1977-2018)
This research aims to assess the effectiveness of the EU audit function in public procurement. It provides a systematic analysis of reported procurement errors over time as irregularities arising from non-compliance with legal and administrative provisions. It also covers any further audit observati...
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| Tipo de recurso: | tesis de maestría |
| Fecha de publicación: | 2020 |
| País: | España |
| Institución: | Universitat Oberta de Catalunya (UOC) |
| Repositorio: | O2, repositorio institucional de la UOC |
| OAI Identifier: | oai:openaccess.uoc.edu:10609/124626 |
| Acceso en línea: | http://hdl.handle.net/10609/124626 |
| Access Level: | acceso abierto |
| Palabra clave: | public procurement audit european court of auditors contratación pública auditoría tribunal de cuentas europeo contractació pública auditoria tribunal de comptes europeu Auditing -- TFM Auditoria -- TFM Auditoría -- TFM |
| Sumario: | This research aims to assess the effectiveness of the EU audit function in public procurement. It provides a systematic analysis of reported procurement errors over time as irregularities arising from non-compliance with legal and administrative provisions. It also covers any further audit observation issued on the subject. The investigation addresses the results of the European Court of Auditors' (ECA) audits on procurement expenditure from the financial year 1977 to 2018. In particular, the investigation focuses on the procurement expenditure under the European Structural and Investment Funds (the ESIF). Thus, the subject of the thesis brings together two fields, auditing, and public procurement, under a historical approach. Both audits and legislation involved are longstanding, as the European Court of Auditors was created by the Second Budgetary Treaty, signed in 1975, and EU public procurement legislation dates back to the 1960s when various legal acts were adopted. |
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