Results 71 to 80 of about 733 (174)

Public Auditors' Professionalization at International Level [PDF]

open access: yesRisk in Contemporary Economy, 2019
The argument for professionalization in any field is simple: it connects practitioners from a particular field and aims to ensure that the users of professional services in that field can be confident that they are offered to the appropriate standards ...
Iliodor Tiberiu Plesa
doaj  

DESASTRES NATURAIS NO BRASIL: UM ESTUDO DAS PRÁTICAS DE AUDITORIA ADOTADAS QUANTO À ADERÊNCIA AO GUIA INTOSAI

open access: yesRevista da CGU, 2015
O crescimento na ocorrência de desastres naturais exige maiores gastos, tanto para atender como demandas emergenciais das pessoas afetadas, como para a reconstrução da infraestrutura danificada ou destruída.
Marlos Moreira Santos
doaj   +1 more source

Topical Issues of Strategic Planning and Audit in Modern Russia. [PDF]

open access: yesStud Russ Econ Dev, 2021
Zolotareva AB, Sokolov IA.
europepmc   +1 more source

Role of SAIs in the Improvement of Public Assets Governance – Activities of the INTOSAI Working Group on the Fight against Corruption and Money Laundering [PDF]

open access: yes, 2015
The mission of the INTOSAI Working Group on the Fight against Corruption and Money Laundering is to promote international cooperation among Supreme Audit Institutions (SAIs) and other international institutions in the area of the fight against corruption
Kościelniak, Jacek
core  

Convergencia de normas internacionales de auditoría y aseguramiento en las PYMES colombianas y su relación con los riesgos asumidos por los auditores

open access: yesTendencias, 2016
El artículo re€exiona sobre el proceso de convergencia de las normas internacionales de auditoría y de aseguramiento, enfatizando en las Pequeñas y medianas empresas de Colombia, en adelante Pymes, y su relación con los riesgos asumidos por los auditores
Adriana Patricia Leuro Carvajal
doaj   +1 more source

The role of supreme audit institutions in monitoring the implementation of Sustainable Development Goals by governments

open access: yesTạp chí Phát triển và Hội nhập
This study examines the pivotal role of Supreme Audit Institutions (SAIs) in monitoring the implementation of Sustainable Development Goals (SDGs) by governments.
Thuy Thi Ha
doaj   +1 more source

EXTERNAL AUDIT IN THE PUBLIC SECTOR – THE EXAMPLE OF CROATIA

open access: yesStrani pravni život, 2013
The article deals with the external audit in Republic of Croatia and the State Audit Office (SAO) which was established in 1994, as an independent body, accountable to parliament. The SAO is a member of INTOSAI and has a reputation as an independent and
Ivana Rakić
doaj  

Kontrola wewnętrzna w jednostkach realizującychzadania publiczne – przegląd zalecanych praktyk

open access: yesZeszyty Teoretyczne Rachunkowości, 2009
Międzynarodowa Organizacja Najwyższych Organów Kontroli (INTOSAI) wydała w 2004 roku dokument zawierający wytyczne w zakresie tworzenia systemów kontroli wewnętrznej w jednostkach sektora publicznego.
Joanna Dyczkowska, Tomasz Dyczkowski
doaj  

PERSPECTIVES IN THE APPLICATION OF THE INTERNATIONALE STANDARDS OF SUPREME AUDIT INTSTITUTIONS [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2017
Administrative and financial activities of the public sector are governed by laws and regulations, so public external audit needs to verify that asset accounting and management are properly conducted in accordance with applicable laws and regulations ...
Dana Simona Gherai   +2 more
doaj  

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