Results 31 to 40 of about 8,778,112 (209)
Revista de Administração Pública, 2006 Este artigo analisa a emergência, no Brasil, de agências reguladoras independentes (ARIs) e suas especificidades quanto ao desenho institucional; analisa ainda a evolução recente da atuação do Tribunal de Contas da União (TCU) no contexto da nova gestão ...
Eduardo Granha Magalhães Gomes
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Key directions of the state and municipal financial control in public finance
Путеводитель предпринимателя, 2020 In recent years the development of procedures and areas of financial control is of particular relevance due to the development of financial globalization, information technologies and schemes designed to evade the mandatory control procedures ...
M. N. Ponkratova
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The Concept and Functions of Performance Audit: Theoretical Study
Buhalterinės Apskaitos Teorija ir Praktika, 2020 Performance audit is a type of audit that evaluates and inspects an organizations’ activity based on the so-called 3E approach: economy, efficiency, effectiveness, and plays the most important role in institutions of public sector.
Asta Salienė +2 more
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Other title: Reviewing Agencies' Implementation of Selected Performance Audit Recommendations
, 2018 "April 2018." "A Report to the Legislative Post Audit Committee"--Cover."The Legislative Post Audit Committee's rules provide for a followup process to help determine the extent to which agencies have implemented the recommendations from our performance ...
core +1 more source
Путеводитель предпринимателя, 2020 The article considers the main approaches to improving the financial incentives of investment activity in municipalities. Are summarized changes to the legislation on the formation ofthe revenue base the municipal budgets.
I. A. Gorbacheva
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Three Seas Economic JournalThe purpose of the article is to improve methodological approaches to evaluating the effectiveness of public financial control of defense procurement through the development of a system of indicators that takes into account the performance of control ...
Nataliya Zdyrko
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Performance Audit – A Useful Tool for Assessing the Management of Public Institutions [PDF]
Audit FinanciarThe performance audit of the use of public resources is a relatively recent topic, emerging whenever transparency, accountability, and efficiency in the use of public funds are brought into discussion.
Irinel-Ionel NECHITA, Daniel BOTEZ
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Study of the Present Situation of Performance Audit in Iranian Public Sector Institutions and Presentation of Strategies for its Improvement [PDF]
مطالعات تجربی حسابداری مالی, 2019 Achieving an effective, efficient and economical performance is the main responsibility of each organization's management. The efficiency and effectiveness of management in each organization means the ability of its managers in the preparation ...
jafar babajani +2 more
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The Influence of Public Audit Bodies on the Effectiveness of Local Budget Governance
Administrative SciencesEnsuring effective governance of local budgets is critical for public service delivery and sustainable development. Public audit institutions—including internal auditors and independent supreme audit bodies—are hypothesized to enhance local budget ...
Liya Mukhamedyarova +5 more
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The role of financial control to provide efficiency of municipal investment programs
Ученые записки Российской академии предпринимательства, 2021 The article discusses the application procedures for financial control and audit of efficiency of use of budgetary funds on the stages of development and implementation of municipal investment programs.
E. F. Nikitskaya, I. A. Gorbacheva
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