Auditoria del sector públic, un camí per detectar el frau : anàlisis dels comptes anuals de l'ajuntament de Figueres (2019), L'

Abstract

The audit is divided into two different areas of study, the private sector and the public sector. These two areas represent different particularities, the public audit has different responsibilities and functions from the private one. The public sector works with some rules/laws applicable only to it. The audit must have economic efficiency and efficiency to demonstrate a faithful and transparent image. The main drawback that an audit study can face is the unreliability/transparency of the image of the annual accounts, which may cause possible fraud in the administration. Fraud could be defined as the main enemy in the general audit whether internal, external or sectoral. It can create a bad image and possibly bankruptcy in the sector or area it affects. Fraud not only affects the annual accounts themselves, but one of the first or main ones to be harmed is the auditor