Performance Audit: Importance and Prospects within the Public Financial Control System
Финансы: теория и практика, 2020 The article discusses the concept and application of performance audit in public administration integral to the modern public financial control system.
O. I. Lozitskaya, N. L. Voronina
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Possibility of applying contemporary analytical methods in auditing procurements of agricultural companies [PDF]
Ekonomika Poljoprivrede (1979), 2021 Despite the significant results that State Audit Institution achieved in the domain of determining regularities of doing business and truthfulness of financial reports of budget users, performance audit was given significantly less attention, which ...
Mihajlović Milan +5 more
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Performance Audit: The Development Conditions in China
Финансы: теория и практика, 2023 At the present time, performance audit has become a major work responsibility of auditing institutions in the world. In China, as the reform of national governance and financial modernization progresses, performance audit has received increasing ...
Y. Liu
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Budgetary Management and Control of Finance and Economic Cooperation Organization in Mettu Woreda of Ilu Ababor Zone: An Assessment [PDF]
Financial Markets, Institutions and Risks, 2021 The main purpose of this study was to investigate the gaps in budget management and control in the Finance and Economic Cooperation Office in Mettu Woreda of Illu Ababora zone, Oromia. This investigation is focused on eight purposely selected sectors and
S.N. Singh
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Possibilities of Performance Audit to Increase the Transparency of Activities in the Municipality
Socialiniai Tyrimai, 2021 The article analyzes the implementation of the transparency principle in implementing the performance audit in the municipality. The performance audit is qualified as a specific control function in order to objectively assess the functionality of public
Laima Liukinevičienė +1 more
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Performance Audit in the Public Sector in Romania - Essential Tool for Efficient Management [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2022 In the last period, the importance of performance auditing missions in the public sector increased. This article presents an analysis of the current situation of performance audit in Romania and identifies the differences and similarities between this ...
Lia-Cristina TICLEA +3 more
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Performance audit model of incentive measures in sale channels in agricultural households of the Republic of Serbia [PDF]
Ekonomika Poljoprivrede (1979), 2020 Today, in modern business, all organizations and farms, are required to maximize organizational performance in order to achieve appropriate market success.
Eremić-Đođić Jelica +2 more
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Performance audit: a cross-country comparison of practices of selected supreme audit institutions
Business: Theory and Practice, 2019 This study aims to present the conceptual framework of performance audits impact that support our investigation of the process of selection performance audit topics at Supreme audit institutions (SAIs) level.
Monika Vasiliauskienė +1 more
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Performance Measurement in Public Sector of Transition Countries
Business Systems Research, 2014 Background: For many years, performance indicators have served as a valid instrument for the evaluation of the public sector quality and efficiency in the majority of developed countries.
Veledar Benina +2 more
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Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2018 Bu çalışmada Sayıştay performans denetiminin ülkemiz kamu mali yönetim sistemindeki rolü tartışılmıştır. Uluslararası standartlar bakımından konu ele alındığında kamu mali yönetiminde Sayıştay performans denetiminin i) parlamentoya yürütme organı ...
Elif Ayşe Şahin İpek
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