Results 11 to 20 of about 8,778,112 (209)

Performance Audit: Importance and Prospects within the Public Financial Control System

open access: yesФинансы: 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
doaj   +1 more source

Budgetary Management and Control of Finance and Economic Cooperation Organization in Mettu Woreda of Ilu Ababor Zone: An Assessment [PDF]

open access: yesFinancial 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
doaj   +1 more source

Performance Audit: The Development Conditions in China

open access: yesФинансы: 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
doaj   +1 more source

Performance Audit in the Public Sector in Romania - Essential Tool for Efficient Management [PDF]

open access: yesAnnals 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
doaj   +1 more source

Possibilities of Performance Audit to Increase the Transparency of Activities in the Municipality

open access: yesSocialiniai 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
doaj   +1 more source

Performance audit model of incentive measures in sale channels in agricultural households of the Republic of Serbia [PDF]

open access: yesEkonomika 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
doaj  

Performance audit: a cross-country comparison of practices of selected supreme audit institutions

open access: yesBusiness: 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
doaj   +1 more source

Performance Measurement in Public Sector of Transition Countries

open access: yesBusiness 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
doaj   +1 more source

HEALTH PERFORMANCE AUDIT

open access: yesTHE BULLETIN, 2021
The article discusses the directions and key issues of audit of efficiency in healthcare in foreign countries and in Russia. The analysis of the impact of the performance audit on the solution of socially important problems of maintaining public health is carried out.
L.A. Maisigova   +5 more
openaire   +1 more source

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

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