Results 61 to 70 of about 733 (174)

Fight against Corruption and Money Laundering – Meeting of the INTOSAI Working Group [PDF]

open access: yes, 2014
In the second week of September, in the headquarters of NIK, a meeting took place of the INTOSAI Working Group on the Fight against Corruption and Money Laundering (WGFACML).
Żyndul, Kamila
core  

Classification and Standardization of Financial Control and Audit in the Russian Federation

open access: yesУчёт. Анализ. Аудит, 2019
The article is divided into two parts “Classification of Financial Control and Audit in the Russian Federation” and “Standardization of Financial Control and Audit in the Russian Federation”.
Roman Petrovich Bulyga
doaj   +3 more sources

Challenges and Solutions in Information Technology Auditing: The Iranian Context [PDF]

open access: yesپژوهش‌های حسابرسی حرفه‌ای
In recent decades, information technology has become one of the strategic pillars of organizations, value chains, financial reporting systems, and auditing.
Abbas Ali Daryaei, Yasin Fattahi
doaj   +1 more source

ADERÊNCIA À NORMA ISSAI 5300 DA INTOSAI: O CASO DO TRIBUNAL DE CONTAS DO ESTADO DO CEARÁ

open access: yes, 2021
The ISSAI 5300 standard, developed by the International Organization of Supreme Audit Institutions (INTOSAI), aims to be a global reference on the fundamentals of information technology (IT) auditing for higher auditing entities.
Marques, Érico Veras   +2 more
core   +1 more source

ПОРІВНЯЛЬНИЙ АНАЛІЗ ОРГАНІЗАЦІЇ ДІЯЛЬНОСТІ ВИЩИХ ОРГАНІВ ФІНАНСОВОГО КОНТРОЛЮ ЗАРУБІЖНИХ КРАЇН ТА УКРАЇНИ

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2014
Проаналізовано організацію системи державного фінансового контролю зарубіжних країн. Проведено порівняння зарубіжного та вітчизняного досвіду організації діяльності вищих органів фінансового контролю.
Ж. А. Жирна
doaj  

GREEN BUDGETING AND THE AUDIT OF ENVIRONMENTAL EXPENDITURES: DEVELOPING A GREEN BUDGET ACCOUNTABILITY FRAMEWORK FOR TÜRKİYE IN LIGHT OF EUROPEAN UNION PRACTICES [PDF]

open access: yesSayıştay Dergisi
Climate change has brought about a new way in which public financial management is linked to environmental sustainability and stronger accountability mechanisms.
Tutku ÜNKARACALAR
doaj   +1 more source

INTOSAI x IFAC : diferença nos padrões de auditoria financeira [PDF]

open access: yes, 2014
Trabalho de conclusão de curso (graduação)—Universidade de Brasília, Faculdade de Economia, Administração e Contabilidade, Departamento de Ciências Contábeis e Atuariais, 2014.A definição de auditoria, segundo Attie (2009), é de uma especialização ...
Quirino, Ana Elen Felix
core  

РОЗВИТОК ДЕРЖАВНОГО ФІНАНСОВОГО КОНТРОЛЮ В УКРАЇНІ [PDF]

open access: yes, 2017
In the article has been analyzed condition of the state financial control inUkraine. There has been suggested the directions of improvement of thestate financial control based on standards of (INTOSAI) and experience ofdeveloped countries.В статье ...
Poznіakovska, N. M.
core   +1 more source

Los Órganos de control externo (OCEX): una aproximación desde la perspectiva de las Relaciones Intergubernamentales

open access: yesRevista Vasca de Administración Pública, 2017
Intergovernmental relations in Spain have been characterized by mistrust and a lack of collaboration among political actors. In this context of intergovernmental controversy, this article presents a case of success related to several good practices ...
María Ángeles Abellán López   +1 more
doaj   +1 more source

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