Results 31 to 40 of about 733 (174)
State Capacity and Path Dependence in Cape Verde's Supreme Audit Institution
Public Administration and Development, Volume 46, Issue 4, Page 602-613, October 2026.ABSTRACT This study examines state capacity and path dependence in the Supreme Audit Institution (SAI) of Cape Verde, focussing on the performance and governance of the Court of Auditors. Drawing on a mixed‐methods longitudinal design covering the period from 2010 to 2024, the analysis combines international governance indicators, documentary analysis,
Ana Lúcia Romão
wiley +1 more source
ANOMALY IN THE SPHERE OF STATE FINANCIAL CONTROL
Соціальна економікаThe article attempts to deepen the knowledge of the control function of finance and the associated expansion of the understanding of the sphere of state financial control. Based on the statement that the implementation of the control function of finance,
Andrii Khmelkov
doaj +1 more source
Standardization of state financial control on the basis of system approach
Ekonomika, 2015 The Ukrainian integration into the world economic community means the unification of NATIONAL standards, the financial reporting, auditing and state financial control, its closest approach to the international requirements.
Andriy Lyubenko
doaj +1 more source
Financial Accountability &Management, Volume 42, Issue 3, Page 327-343, August 2026.ABSTRACT To be resilient, governments must quickly adapt their policies and working methods to new and uncertain situations. This article examines whether risk disclosure, as part of the anticipatory capacities of these organizations, can help identify and mitigate vulnerabilities.
Ekaterina Svetlova +2 more
wiley +1 more source
Revision of INTOSAI Code of Ethics [PDF]
, 2016 Ethical behaviour is a key component in establishing the needed trust and reputation that Supreme Audit Institutions inspire in their stakeholders: citizens, public opinion, the media.
Żyndul, Kamila
core
Financial Accountability &Management, Volume 42, Issue 3, Page 375-395, August 2026.ABSTRACT Research on Supreme Audit Institutions (SAIs) has expanded considerably in recent decades, reflecting their central role in promoting accountability and transparency in government. Based on a systematic review of 364 peer‐reviewed publications indexed in Scopus and Web of Science, this article examines how SAIs have redefined their work across
Nicolas Lagos
wiley +1 more source
Financial Accountability &Management, Volume 42, Issue 1, Page 90-102, February 2026.ABSTRACT The emphasis on digitalization has significantly affected public sector organizations, including municipalities, as they strive to improve operational efficiency, transparency, and public value. Nevertheless, historical examples reveal high failure rates in digitalization projects, often resulting in delays, financial losses, and political ...
Joakim Engström +2 more
wiley +1 more source
NIK at the Meeting of the INTOSAI Governing Board [PDF]
, 2017 More than 20 Heads of Supreme Audit Institutions and altogether 33 delegations met in Graz, Austria, at the 70th INTOSAI Governing Board meeting on 6 and 7 November 2017.
Żyndul, Kamila
core
Las normas de la INTOSAI en las auditorías de obras civiles [PDF]
, 2023 Las normas de la Organización Internacional de las Entidades Fiscalizadoras Superiores (INTOSAI) son directrices importantes para mejorar la calidad de la auditoría por parte de las Entidades Fiscalizadoras.
Japón Ortega, Carmen Andreina
core
Business Strategy and the Environment, Volume 35, Issue 1, Page 720-736, January 2026.ABSTRACT This study identifies challenges faced by Libyan Audit Bureau (LAB) members in monitoring governance practices and sustainability disclosure in Libya's oil sector. Using quantitative data from 231 distributed questionnaires (88% response rate), the research reveals that LAB oversight remains in early stages due to persistent challenges ...
Albahlol Mohamed Alayat +3 more
wiley +1 more source