Results 21 to 30 of about 8,778,112 (209)

Performance audit as a tool oriented at the accountability of public finance spending in Poland against the background of UK practices [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2015
In recent years, public finance spending in Poland has been subject to citizens’ critical assessment. It forces public finance sector units to introduce tools that will enable the effectiveness of actions within this area to be scrutinized.
Anna Bartoszewicz
doaj   +1 more source

Advancing a Holistic Framework for Classifying SAI Performance Audit Impact Factors: Integrated Scientific Assumptions

open access: yesBuhalterinės Apskaitos Teorija ir Praktika
The article raises the problem of the need to reconceptualize the framework of the impact factors of the performance audit performed by Supreme Audit Institutions (SAI).
Asta Šaliene
doaj   +1 more source

1996-2017 DÖNEMİNDE SAYIŞTAY PERFORMANS DENETİMİNİN KAMU MALİ YÖNETİM SİSTEMİNDEKİ ROLÜNÜN DEĞERLENDİRİLMESİ - EVALUATION OF THE ROLE OF THE COURT OF ACCOUNTS PERFORMANCE AUDIT IN THE PUBLIC FINANCIAL MANAGEMENT SYSTEMS IN PERIOD OF 1996-2017

open access: yesMehmet 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
doaj   +1 more source

The Effects of Audit Quality on Audit Performance

open access: yesJournal of Korean Society for Quality Management, 2018
Purpose: The purpose of this study was to clarify the causal relationship and correlation between audit quality and audit performance and to analyze theoretical discussions and actual facts in order to improve audit performance on public enterprise audit and to identify what factors contribute to management and to seek ways to secure business ...
Gwangyun Choi, JongWoo Park
openaire   +1 more source

Other Title: Reviewing Agencies' Implementation of Selected Performance Audit Recommendations

open access: yes, 2020
"November, 2020." "A Performance Audit Report Presented to the Legislative Post Audit Committee"--Cover."The Legislative Post Audit Committee's rules include a process to check on prior audit recommendations.

core   +1 more source

Evaluating Performance Audit from the Perspective of Auditors of the Supreme Audit Court of Iran [PDF]

open access: yesحسابداری سلامت, 2020
Introduction: Regarding the role of performance auditing in accountability, this study aims to evaluate the Supreme Audit Court auditors' perception of performance auditing. Method: This applied study has a descriptive survey research design.
M. Yazdanshenas, H. Imani (Ph. D.)
doaj   +1 more source

Is the impact of audit effort on quality of auditors’ performance contingent on virtual audit proficiency? An auditors’ perspective during the COVID-19 pandemic

open access: yesCogent Business & Management, 2022
In this study the researcher aims to investigate the effect of virtual audit proficiency on both audit effort and quality of auditors’ performance during the COVID-19 pandemic.
Ali Ali Al-Ansi
doaj   +1 more source

State Audit System Reform in Kazakhstan’s Economic Management [PDF]

open access: yesSHS Web of Conferences
The current stage of the economic development and social sphere of Kazakhstan is characterized by the formulation of large-scale national socio-economic tasks.
Uspambayeva Madina   +3 more
doaj   +1 more source

Performance Audit in Construction Organisations: Relevant Criteria and Analytical Procedures

open access: yesКорпоративные финансы, 2019
Performance audit is becoming increasingly ubiquitous in commercial and business spheres internationally. Due to its important role in promoting efficient organisational and administrative practices, performance audit is becoming a subject more ...
Bibigul Amanzholova   +1 more
doaj   +1 more source

Other title: Kansas 911 Performance Audit

open access: yes, 2014
"January 2014."; "A report to the Legislative Post Audit Committee ...
Stone Carlie & Company, L.L.C.
core   +1 more source

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