Results 11 to 20 of about 733 (174)
A számvevőszéki „függetlenség” szóhasználatának mintázatai az INTOSAI közösségén belül [PDF]
Jelenkori Társadalmi és Gazdasági Folyamatok, 2016 Írásom egy rövid elemző betekintést ad a számvevőszéki szakmai globális közösség (INTOSAI) deklarált, saját függetlenségükre vonatkozó szóhasználati (fogalmi) mintázataiba és értelmezési támpontjaiba. Vizsgálatomat a számvevőszékek általánosított értékteremtési láncának összetevői mentén teszem meg.
Nagy, Sándor, Nagy Sándor
openaire +4 more sources
COMPETENCE OF THE STATE AUDIT OFFICE OF THE REPUBLIC OF MACEDONIA AND REVIEW OF THE INTOSAI STANDARDS AND REPORTS OF THE STATE AUDIT [PDF]
Journal of Process Management and New Technologies, 2015 The State Audit is the most important institution which conducts supervision of the Budget expenditures. This is regulated with the State Audit Law which provides the legal framework of the State Audit Office operation in Republic of Macedonia ...
Lence Filipova
doaj +1 more source
Стандартизация деятельности субъектов контроля как фактор повышения эффективности их взаимодействия [PDF]
Экономика и банки, 2015 В статье рассматривается необходимость разработки и внедрения единой системы стандартов финансового контроля в Украине для управления и взаимодействия субъектов контроля государственных финансов, которая, по мнению автора, может функционировать в ...
А.Н. Любенко (Lyubenko A.N.)
doaj +1 more source
Quality Assurance and Quality Control – Framework of INTOSAI Principles, Standards and Guidance [PDF]
, 2022 Pojęcie jakości wiąże się z osiąganiem przez daną organizację przypisanych jej celów w sposób skuteczny i efektywny. Dbałość o wysoką jakość kontroli przejawia się przede wszystkim w prowadzeniu postępowań kontrolnych według standardów uznanych nie tylko
Serlikowska, Agnieszka
core +1 more source
Public sector performance auditing in a political hegemony: A case study of Indonesia
Financial Accountability &Management, Volume 39, Issue 4, Page 691-714, November 2023., 2023 Abstract Debate over public‐sector auditors’ independence has focused largely on Western developed democracies. Drawing on Gramsci's theory of hegemony, this study explores how the political hegemony and ideology influence public‐sector auditors’ independence and audit quality in a developing country, Indonesia.
Sumiyana Sumiyana +3 more
wiley +1 more source
Do local expenditures on sports facilities affect sports participation?
Economic Inquiry, Volume 61, Issue 4, Page 1103-1128, October 2023., 2023 Abstract This paper contributes to the literature evaluating the performance of local governments by analyzing the effect of local public expenditures on sports facilities on sports participation in Germany. To this end, we use a new data base containing public expenditures at the municipality level and link this information with individual level data.
Carina Steckenleiter +3 more
wiley +1 more source
Financial Accountability &Management, Volume 39, Issue 2, Page 304-326, May 2023., 2023 Abstract Achieving the United Nations (UN) sustainable development goals (SDGs) at country and local levels—and ensuring “no one is left behind”—requires that nation states commit to solving complex social and societal challenges through collaborative, democratic means. Technocratic and bureaucratic procedures alone are insufficient.
Carolyn Cordery +2 more
wiley +1 more source
Decision‐making processes of public sector accounting reforms in India—Institutional perspectives
Financial Accountability &Management, Volume 39, Issue 1, Page 167-194, February 2023., 2023 Abstract While International Financial Reporting Standards (IFRS) convergence has been the face of the global accounting standardisation movement for the past few decades, accounting reforms in the public sector had started to gain momentum from the late 1990s. This paper examines the reasons for the adoption of public sector accrual accounting reforms
Sarada Rajeswari Krishnan
wiley +1 more source
Public sector audit in uncertain times
Financial Accountability &Management, Volume 38, Issue 3, Page 426-446, August 2022., 2022 Abstract In the future, environmental disasters and resource constraints will continue to impact the public sector audit environment. Governments will be held responsible for their responses and the corresponding financial impacts, particularly rising levels of public debt. Supreme Audit Institutions (SAIs) are vital in keeping governments accountable.
Carolyn J. Cordery, David C. Hay
wiley +1 more source
Financial Accountability &Management, Volume 38, Issue 3, Page 325-336, August 2022., 2022 Abstract Public sector audit is a vital activity within democratic states, which underpins the relationship between the government and the governed, the executive and the legislature, and different parts of the government. While there has been a lot of exceptional work in recent years on public sector audit, the sector faces new challenges.
Laurence Ferry +2 more
wiley +1 more source