Results 211 to 220 of about 60,383 (264)

Auditing the Auditors: Evaluating the Methodology of Performance Audits

SSRN Electronic Journal, 2016
It is hard to deny that the last two decades have witnessed an ‘audit explosion.’ Increasingly, Supreme Audit Institutions in most counties are allocating greater share of their resources for Performance Auditing of government entities. However, this paper finds that serious academic work examining the methodological foundations of Performance Auditing
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Implementation of Audit Procedures For Marketing Audit Performance

SSRN Electronic Journal, 2016
Marketing audit is specialized management function needed particular attention because it plays the feedback role for effective management. Audit activity is an area of professional interests of audit firms and other practitioners who should be guided by standards on auditing.
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Project performance auditing

International Journal of Project Management, 1989
Abstract The importance of auditing the performance of projects by experienced project management auditors is investigated. Lessons learnt from the application of the WS Atkins Project Performance Auditing Methodology are described and the future benefits stated in the use and development of such an audit service.
P J Duffy, R D Thomas
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Performance Auditing and Performance Budgeting

2007
Performance auditing is now a well-established part of the work of national audit institutions in many OECD and other countries. As such it is part of the overall approach to performance management in the public sector of those countries. Its relationship to performance budgeting, as is discussed below, varies between countries, based on the scope and ...
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Performance auditing in governments

Managerial Auditing Journal, 2001
Governments function differently from business organizations. Thus, performance or operational auditing becomes necessary to replace the measure of success evidenced by the latter through the measurement of profit. Governments are evaluated through performance auditing by measuring efficiency, economy, and effectiveness.
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The role of performance audit

Public Money & Management, 1995
Against a background of recent developments in public service management, this article explores the current role of performance audit. It discusses the impact that privatization and market testing could have upon the audit function and in particular its role in the accountability process.
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Auditing for Performance Evaluation.

The Accounting Review, 1990
Abstract Presents a study which models the internal audit function as a scarce economic resource and the use of that resource for the provision of incentives. Background on the internal audit function; Internal auditing used for performance evaluation; Internal auditing not used for performance evaluation.
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Impact of audit committee characteristics and external audit quality on firm performance: evidence from India

Corporate Governance (Bingley), 2022
Hafiza Aishah Hashim, Waleed M Al-Ahdal
exaly  

The impact of audit committee characteristics on ESG performance in the European Union member states: Empirical evidence before and during the COVID-19 pandemic

Journal of Cleaner Production, 2022
Matteo Pozzoli, Francesco Paolone
exaly  

Performance auditing

Critical Perspectives on Accounting, 2010
Sandra Tillema, Henk J. ter Bogt
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