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http://hdl.handle.net/10609/124626
Title: Auditing EU public procurement-related audits: the work of the European Court of Auditors (1977-2018)
Author: Chantre Agirre, Oihana
Tutor: Alcaraz Riaño, Borja
Keywords: public procurement
audit
european court of auditors
Issue Date: Oct-2020
Publisher: Universitat Oberta de Catalunya (UOC)
Abstract: 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.
Language: English
URI: http://hdl.handle.net/10609/124626
Appears in Collections:Bachelor thesis, research projects, etc.

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