Results 261 to 270 of about 47,114 (318)
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1999
Abstract We have seen in Chapter 1 how the public expenditure process operates. Once money voted by Parliament has been spent, it must be accounted for and those accounts must be audited. These are two separate processes, and so, in order to understand the constitutional role of audit it is essential that the concepts of accounting and ...
Fidelma White, Kathryn Hollingsworth
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Abstract We have seen in Chapter 1 how the public expenditure process operates. Once money voted by Parliament has been spent, it must be accounted for and those accounts must be audited. These are two separate processes, and so, in order to understand the constitutional role of audit it is essential that the concepts of accounting and ...
Fidelma White, Kathryn Hollingsworth
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2020
Auditing is frequently justified in terms of accountability. By virtue of their strong formal independence, supreme audit institutions (SAIs) are expected to scrutinize public spending and actions, thereby forcing authorities to explain themselves and take actions against malfunctions.
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Auditing is frequently justified in terms of accountability. By virtue of their strong formal independence, supreme audit institutions (SAIs) are expected to scrutinize public spending and actions, thereby forcing authorities to explain themselves and take actions against malfunctions.
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2017
The chapter presents a conceptual framework for studying the interplay of audit and democratic governance in today’s audit societies. The presented framework is then used to analyse how two major audit systems play out in a specific, but major, welfare area, namely the elder care sector in Sweden. The chapter also examines the implications of audit and
Anders Hanberger +2 more
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The chapter presents a conceptual framework for studying the interplay of audit and democratic governance in today’s audit societies. The presented framework is then used to analyse how two major audit systems play out in a specific, but major, welfare area, namely the elder care sector in Sweden. The chapter also examines the implications of audit and
Anders Hanberger +2 more
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An account of accountants: Audit regulation and the audit profession in Denmark
2007In Denmark, as in the rest of Europe, audits by independent auditors became required by law as a consequence of the Industrial Revolution. Denmark had been a distinctly agricultural country, and trade and industry had primarily consisted of small craft businesses.
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Secure accounting and auditing on the Web
Computer Networks and ISDN Systems, 1998Abstract The majority of Internet revenues come from connectivity and advertisement fees, yet there are almost no means to secure the accounting processes which determine these fees from fraudulent behavior, e.g. a scheme to provide reliable usage information regarding a Web site.
Moni Naor, Benny Pinkas
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Accounting, auditing and accountability research in Africa
Accounting, Auditing & Accountability Journal, 2017PurposeThe purpose of this paper is to discuss developments in governance in Africa and the opportunities this offers to accounting, auditing and accountability researchers. The paper also provides an overview of the other contributions in this accounting, auditing and accountability special issue.Design/methodology/approachThis paper provides a ...
Robert Ochoki Nyamori +2 more
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2018
Pursuant to Art 70 Draft Financial Regulations, two independent and impartial auditors will be appointed (Art 75(1) Draft Financial Regulations). The working group had been of the opinion that one auditor could be sufficient to fulfil the function effectively during the start-up period but eventually decided that two auditors should be appointed for ...
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Pursuant to Art 70 Draft Financial Regulations, two independent and impartial auditors will be appointed (Art 75(1) Draft Financial Regulations). The working group had been of the opinion that one auditor could be sufficient to fulfil the function effectively during the start-up period but eventually decided that two auditors should be appointed for ...
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Social audit and accountability in IT management
Managerial Auditing Journal, 2003A characteristic of the electronically operated global capitalism is that it is structured with the help of information networks integrating capital interests at the global level. The environment in which the selfness realises itself in the informational society is the global networks and computer communications, creating a wide range of virtual ...
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