IDENTIFICATION AND ASSESSMENT OF AUDIT RISK AND FRAUD RISK ON THE FIELD OF PUBLIC PROCUREMENT

The need to strengthen control/audit on the field of public procurement was imposed after the enactment in 2016 of the new legislative package on the field. Starting from the legislation in the field of public procurement, from the practice in the field and the current economic context, this paper presents the procedures for assessing fraud, as well as concrete examples of indications of fraud specific to the field of public procurement. Some examples of indications of fraud identified and presented in the paper refer to: the possibility of taking bribes for the award of certain contracts, links between the persons involved in the award procedures and members of their families, disclosure of certain information concerning the offer, coercion/exclusion, dubious evaluation of bidders, procurement procedures in complicity.