Direito transnacional financeiro, mudanças climáticas e o projeto Climate Scanner : o papel da Organização Internacional das Instituições Superiores de Controle (INTOSAI) na mitigação dos riscos climáticos [PDF]
As mudanças climáticas no Século XXI são uma das problemáticas a serem enfrentadas por toda a humanidade, sendo que as instituições a partir do ODS 16 "Paz, Justiça e Instituições Eficazes" passaram a promover projetos e programas que tivessem como ...
Nascimento, Anna Gabert
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Are Spanish SAIs Accomplishing Intosai’s Best Practices Code of Transparency and Accountability?
Transylvanian Review of Administrative Sciences, 2014 The International Organization of Supreme Audit Institutions (INTOSAI) is promoting the improvement of information transparency of Supreme Audit Institutions (SAIs).
Raquel GARDE SÁNCHEZ +2 more
doaj +2 more sources
PENGEMBANGAN KAPASITAS PEMERIKSAAN KINERJA DI BPK DAN ANAO, SEBUAH KAJIAN PERBANDINGAN
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2018 This study compares the performance audit capacity building in the BPK and the one conducted by the Australian National Audit Office (ANAO). To do so might not be equal because of their differences in terms of mandate, scale, and the jurisdiction area ...
Nico Andrianto
doaj
AUDITORIAS INTERNAS COMO FONTE DE INFORMAÇÃO PARA O CONHECIMENTO ORGANIZACIONAL: ESTUDO DE CASO EM UMA IFES [PDF]
, 2013 Este artigo se destina a analisar como os processos de auditoria interna vêm se transformando em fonte de informação para o conhecimento organizacional em uma IFES.
Santos, Ludinaura Regina Souza dos +2 more
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COORDINATION OF AUDIT WORK BETWEEN THE INTERNAL AND EXTERNAL AUDIT [PDF]
Annals of the University of Craiova: Economic Sciences Series, 2018 The audit function is an essential element in managing public finances and improving public performance in general. In the field of internal and external audit, standards have been developed to guide this activity and are used by auditors and relevant ...
Nensi Xhani, Maria - Andreia Iliescu
doaj
Polityki Europejskie, Finanse i Marketing, 2011 Stosownie do przepisów ustawy o finansach publicznych kontrolę zarządczą w jednostkach sektora finansów publicznych stanowi ogół działań podejmowanych w jednostce dla zapewnienia realizacji celów i zadań w sposób zgodny z prawem, efektywny, oszczędny i ...
Alina Walenia
doaj +2 more sources
Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, 2021 Vietnamese Government Auditing Standards originally issued in 1999, about 10 years applied to the audit, which mainly applies to audits of financial statements, have revealed many shortcomings, therefore, the new government auditing standards had ...
Đoàn Văn Hoạt
doaj
Проблеми впровадження стандартів INTOSAI у систему внутрішнього контролю вітчизняних компаній
A number of important challenges and obstacles that may complicate their implementation have been revealed in the study of the basic principles of implementing INTOSAI standards into the internal control system of domestic enterprises. It has been proven
Artyuh, O. +3 more
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IMPROVING PERCEPTUAL DIMENSION OF KNOWLEDGE QUALITY BY AUDIT TECHNIQUES [PDF]
This paper present the problems linked to the knowledge quality concept, taking into account the logical, the structural and the perceptual dimensions of knowledge quality.
Traian SURCEL, Cristian AMANCEI
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Evaluating the success of Slovenia's policy on the health of children and adolescents: results of an audit. [PDF]
Int J Public Health, 2020 Bizjak T +4 more
europepmc +1 more source