Government transparency and corruption in a turbulent setting: The case of foreign aid to Ukraine
Governance, Volume 37, Issue 2, Page 659-670, April 2024.Abstract This paper analyzes the role of accounting in disaster mitigation and the importance of transparency to avoid corruption. During the Ukrainian war, accounting has allowed the redistribution of war material, the quantification of economic aid, or the efficient management of humanitarian aid.
Javier Cifuentes‐Faura
wiley +1 more source
The Reality of Environmental Oversight in Federal Board Of Supreme Audit and environmental audit procedures in accordance with INTOSAI standards in a manner consistent with the Iraqi reality [PDF]
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Hamoudi , kubraa Muhammad Taher +1 more
core +1 more source
Transportes, 2009 Este artigo apresenta os resultados da aplicação de um modelo de auditagem sobre as regulamentações e instituições dos sistemas de Transporte Intermunicipal Convencional de Passageiros por Ônibus (TIPO) de três estados brasileiros, bem como sobre o ...
Fernando Antonio Oliveira Rolim +1 more
doaj +3 more sources
Internal control systems in the European Union Member
Audit Financiar, 2018 Most EU Member States have initiated reforms to improve public sector management by introducing and promoting the public internal control system focusing on the implementation of core principles on an internationally recognized internal control model. In
doaj +1 more source
تنمیة الرافدینThis study addresses the urgent need to enhance the independence of the Central Organization for Control and Auditing (COCA) in Yemen, crucial for its efficient and objective oversight of state institutions.
Waheeb Abdulaziz Mohammed AL Hobaishi +3 more
doaj +1 more source
The concept of public audit in accordance with INTOSAI professional statements (IFPP)
Economics. Ecology. Socium, 2020 Introduction. The article is devoted to the study of improving the types of public audit in accordance with the strategic objectives set by the international organization of supreme audit institutions INTOSAI, which has adopted standards of public audit in the form of professional statements IFPP. Aim and tasks.
Mariia Pysmenna, Iryna Drozd
openaire +2 more sources
The Role of the Court of Auditors in Carrying Out the External Control within a Public Entity [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2020 This paper aims to highlight the role of the Romanian Court of Auditors in using the financial resources of the state and the public sector, whose mission is to certify the accuracy of the accounts, results and financial statements.
Camelia Madalina BELDIMAN
doaj
Tribuna de Opinión: INTOSAI: Culto superfluo a la Independencia. [PDF]
Tribuna de Opinión: INTOSAI: Culto superfluo a la Independencia. articulate of opinion: INTOSAI: superfluous Worship to the Independence.Auditoría, transparencia, independencia Audit, transparency ...
Gómez Maldonado, Mario Alberto
core
As práticas de controle interno da controladoria geral do município do estado do Rio de Janeiro à luz da estrutura de Coso I e do Intosai [PDF]
, 2018 O presente trabalho busca avaliar as práticas de controle interno da Controladoria Geral do Município da Cidade do Rio e Janeiro (CGMRJ) à luz de COSO I e da INTOSAI, o que possibilitará investigar se as práticas de controle interno da CGMRJ, um órgão ...
Braga Neto, Antonio de Oliveira
core
Controles internos no setor público : um estudo de caso na secretaria federal de controle interno com base em diretrizes emitidas pelo COSO e pela INTOSAI [PDF]
, 2008 Dissertação (mestrado)—Universidade de Brasília, Programa Multiinstitucional e Inter-regional de Pós-Graduação em Ciências Contábeis, 2008.Esta pesquisa possui como tema o estudo dos controles internos no setor público brasileiro, especificamente, no ...
Wassally, Lorena Pinho Morbach Paredes
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