Multisectoral action towards sustainable development goal 3.d and building health systems resilience during and beyond COVID-19: Findings from an INTOSAI development initiative and World Health Organization collaboration [PDF]
Frontiers in Public Health, 2023 This article is part of the Research Topic ‘Health Systems Recovery in the Context of COVID-19 and Protracted Conflict’.As the world faces global health crises such as pandemics, epidemics, climate change and evolving disease burdens and population ...
Siri Hellevik +4 more
doaj +2 more sources
THE REFERENCE MODEL OF CONTROL INSTITUTION AGENT: EXPERIENCE PRODUCT OF INTOSAI
Соціальна економіка, 2020 The article gives a research to establish the mental representations of the reference model agent of the Institute of Control Supreme Audit Institution (SAI) through the prism of supranational concentrated experience of the International organization of ...
Adriy Khmelkov
doaj +3 more sources
Tribuna de Opinión: INTOSAI: Culto superfluo a la Independencia. [PDF]
Gestión Joven, 2010 Tribuna de Opinión: INTOSAI: Culto superfluo a la Independencia.
Gómez Maldonado, Mario Alberto
doaj +1 more source
Performance Audit Challenges in the Public Sector in Romania [PDF]
Audit Financiar, 2022 Over the last decade, performance audit missions have become increasingly important in the public audit activity carried out in Romania. The purpose of this article is to present the characteristics but also the challenges of performance audit missions ...
Cristina-Nicoleta CARANICA +1 more
doaj +1 more source
INSTITUTIONAL DESIGN OF THE FINANCIAL CONTROL MODEL: COMPARATIVE ANALYSIS OF IDEAL AND REALITY
Соціальна економіка, 2022 The article is devoted to the attitude to INTOSAI as the leader of the control function of finance in the world, and to the INTOSAI recommendations, grouped into the IFPP, as an example of a control model: with a properly constructed structure and filled
Andrii Khmelkov
doaj +1 more source
The role of the State Audit Institution in Serbia [PDF]
Bankarstvo, 2021 The topic of this paper is introduction to the importance of the State Audit Institution, its role and competencies, organization, Code of Ethics and international cooperation.
Trklja Radmila +2 more
doaj +1 more source
The Alignment of INTOSAI and Romanian Public External Audit Standards, Guidelines and Institutional Focus to the Data Driven Context [PDF]
Ovidius University Annals: Economic Sciences Series, 2022 Disruptive technologies are shaping our world in a wide range of manners, from targeted advertising to self-driving cars. Their impact becomes more complex in highly-regulated, judgmentintensive fields, such as public external audit.
Mihai-Răzvan Sanda +2 more
doaj
GLOBAL SOFT LAW INSTRUMENTS IN PUBLIC AUDITING: THE ROLE OF INTOSAI AND JURISAI IN SHAPING SUPREME AUDIT INSTITUTIONS [PDF]
Sayıştay DergisiThis article critically examines the influence of global soft law instruments on public auditing, with a focus on INTOSAI and the emergence of JURISAI in shaping SAI’s of nations worldwide.
ASM Mahmudul HASAN
doaj +1 more source
El control externo de la administración pública: análisis del caso brasilero
Revista de Direito Econômico e Socioambiental, 2022 En los Estados modernos, el poder debe estar limitado y controlado conforme estructuras y competencias bien establecidas en los ordenamientos jurídicos para evitar el abuso del poder y garantizar el respeto por los derechos de todos los individuos.
Diana Carolina Valencia Tello
doaj +1 more source
Prawo Budżetowe Państwa i Samorządu, 2019 In the light of the standards of the International Organisation of Supreme Audit Institutions (INTOSAI) the basic principles for the functioning of the supreme audit institution should be laid down in a constitution which guarantees their stability.
Maciej Serowaniec
doaj +1 more source