Results 31 to 40 of about 223,204 (156)
Entity Management Responsibility in Implementing the Internal Audit Recommendations
Journal of Danubian Studies and Research, 2021 The public entities in Romania, in the last 20 years, have known a change of concept between the financial management control organized over the financial-accounting operations and the internal public audit exercised over all general and specific ...
Nicoleta Ardeleanu (Trifu) +1 more
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Accounting Information System and Internal Control as Determinants of Financial Statement Quality
Indonesian Interdisciplinary Journal of Sharia EconomicsGood governance and public confidence require high-quality financial reporting. This research is to see the influence of AIS, and Internal control against financial reporting system of quality in Public Health Center (Puskesmas) in Kabupaten Parigi ...
Niluh Merthi Wulandari +3 more
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METHODOLOGY FOR EFFICIENCY EVALUATION OF INTERNAL CONTROL SERVICE IN PUBLIC COMPANIES
Вестник Северо-Кавказского федерального университета, 2022 The article offers a view on various features related to the evaluation of internal control services in public companies. Based on the interrelation identified between the level of internal control system in public (municipal) companies and the ...
Anna A. Babich
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Improving Internal Audit in the Public Sector
Учёт. Анализ. Аудит, 2019 The transition to a digital economy, as well as structural changes generated in connection with this and a set of theoretical, methodological and practical issues related to the development of organizational and methodological support of subjects of ...
D. R. Giniyatullina
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Bratislava Law Review, 2021 The public procurement as a process by which governments, as well as other bodies governed by public law, purchase products, services, and work, create the cost to the state budget, and taxpayers.
Jelena Kostić, Marina Matić Bošković
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Jurnal Ilmiah AkuntansiThis study examines the relationships between human resource competence, budget transparency, internal control systems, and budget absorption effectiveness in educational institutions.
Ida Ayu Angge Septiari +3 more
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STATE AND MUNICIPAL MANAGEMENT SCHOLAR NOTES, 2023 The article substantiates the relevance of using information and analytical data for assessing and planning control checks by external control structures and internal financial control. An assessment was made of the identified violations in the financial sector in recent years and a conclusion was made about the growth of violations in the budget ...
openaire +1 more source
ROLE OF AUDIT IN MANAGING PUBLIC INTEREST ENTITIES
Фінансово-кредитна діяльність: проблеми теорії та практики, 2020 . The article discusses current issues of interaction between external auditors and management of public interest entities with the aim of making managerial decisions aimed at ensuring the continuity of an entity, ensuring balance between resources and ...
Olga Lubenchenko +3 more
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QUANTITATIVE ANALYSIS OF FINANCIAL INDICATORS IN A ROMANIAN PUBLIC INSTITUTION: THE ROLE OF INTERNAL AUDIT IN PUBLIC FINANCIAL MANAGEMENT [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria EconomieThis paper aims to analyze the financial performance of Romania's National Public Pension House (CNPP) and evaluate the role of internal audit in public financial management.
UDRESCU LUCIA-MARIA
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ISSUE OF SIZING THE INTERNAL AUDIT STRUCTURES IN THE PUBLIC SECTOR OF THE REPUBLIC OF MOLDOVA [PDF]
Economica, 2019 Internal audit of the public sector has established its position and role in the public finance management system of the Republic of Moldova. The managers of public institutions and authorities are increasingly aware of the importance and added ...
Ludmila POPA, Angela SECRIERU
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