Results 41 to 50 of about 733 (174)

GESTÃO PÚBLICA EM ENTIDADES BRASILEIRAS: ADEQUAÇÃO DOS PROCEDIMENTOS DE CONTROLES INTERNOS ÀS NORMAS COSO/INTOSAI [PDF]

, 2015
This study aimed to identify by means of self-assessment of the Public Administration Direct the Federal Executive Power, the perception of their managers about how their internal control systems have been used to achieve the institutional goals, with ...
Cannavina, Vando Cardoso, Parisi, Claudio   +1 more
core   +4 more sources

Reasons, factors and prerequisites of transformation of the Russian system of internal state financial control and audit

Ученые записки Российской академии предпринимательства, 2021
In article the characteristic of the modern Russian system of internal public financial control and audit, analysis and assessment of the causes, factors and conditions of its transformation in accordance with the principles of international standards ...
T. P. Voronchenko
doaj  

Auditing, the State and Democracy in a “New” Machine Age of Digitalization: The UK Supreme Audit Institution

Public Administration, Volume 103, Issue 3, Page 739-755, September 2025.
ABSTRACT Many promises have been made about digitalization in the public sector, from its potential to revolutionize government to its emancipating properties as a new conduit for democracy. In this paper, the case of a leading Supreme Audit Institution (SAI), the UK National Audit Office, is examined. SAIs are essential to the ways in which government
Laurence Ferry, Henry Midgley, Thomas Ahrens   +2 more
wiley   +1 more source

Public Financial Management for Sustainable Development Goals: Challenges, Experiences, and Perspectives

Financial Accountability &Management, Volume 41, Issue 3, Page 484-489, August 2025.
ABSTRACT The special issue critically explores how public sector financial management can support the achievement of sustainable development and how it can act in the service of the Sustainable Development Goals (SDGs). It aims to encourage further research in the field, while also drawing on findings from the eight papers included, which touch on ...
Francesca Manes Rossi, Isabel Brusca, Sandra Cohen, Eugenio Caperchione, Anna Thomasson   +4 more
wiley   +1 more source

Making Sense of the Internal Audit Function: Toward Internal Controls Integration and Organizational Learning

Financial Accountability &Management, Volume 41, Issue 2, Page 262-273, May 2025.
ABSTRACT The purpose of this article is to contribute to the ongoing debate on the internal audit function in the public sector, by discussing the role that this function can play in addressing the following issues: (i) the complex and fragmented structure of internal control systems resulting from the progressive layering of multiple audit bodies and ...
Elena Cantù, Cecilia Langella, Ilaria Elisa Vannini   +2 more
wiley   +1 more source

Performance Audit – A Useful Tool for Assessing the Management of Public Institutions [PDF]

Audit Financiar
The performance audit of the use of public resources is a relatively recent topic, emerging whenever transparency, accountability, and efficiency in the use of public funds are brought into discussion.
Irinel-Ionel NECHITA, Daniel BOTEZ
doaj   +1 more source

Risk Management in the Public Sector: A Comparative Analysis of Central Government Settings in France, Germany, and Italy

Financial Accountability &Management, Volume 41, Issue 2, Page 293-307, May 2025.
ABSTRACT In recent years, public organizations have come under increasing pressure to implement comprehensive risk management (RM) systems that are based on international frameworks and standards. However, little is known about whether different countries have addressed this issue in their regulatory strategies and how they have done so.
Léonard Gourbier, Silvia Iacuzzi, Emanuele Padovani, Iris Saliterer   +3 more
wiley   +1 more source

The Office of the Auditor General as a “Trusted Partner” of Government: Assessing the CERB and CEWS Audits

Canadian Public Administration, Volume 68, Issue 1, Page 24-40, March 2025.
Abstract We explore the Office of the Auditor General (OAG)'s power and relationship with Parliament through the performance audit reports and evidence regarding two major COVID‐19 benefit programs: the Canada Emergency Response Benefit (CERB) and the Canada Emergency Wage Subsidy (CEWS). We found that OAG would rather be seen as a “trusted partner” in
Maritza Lozano Man Hing, Haizhen Mou
wiley   +1 more source

Kamu Yönetiminde İyi Yönetişimin Uygulanabilirliği: Türk Sayıştay'ının Rolü

Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi
Bu çalışma, Türkiye’deki Sayıştay’ın kamu yönetimine sağladığı katkıları, Sayıştay raporlarındaki çeşitli örnekleri kullanılarak iyi yönetişim ilkeleri çerçevesinde açıklamaktadır.
Muhammed Çelik, Filiz Giray
doaj   +1 more source

Improving audit functions of supreme audit institutions to promote sustainable development

Apstract: Applied Studies in Agribusiness and Commerce, 2012
In this paper, we demonstrate and analyze the substance of the added value effect of a Supreme Audit Institution (SAI), focusing on sustainable development issues.We intend to answer such questions as: how could a SAI respond to global and local ...
Sándor Nagy, József Gál, Antal Véha   +2 more
doaj   +1 more source