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Public Sector Accounting and Auditing in Austria

2015
Austria is a federal republic that consists of nine states (Lander) and 2,354 (in 2013) local governments, which are organized upon the principle of local self-administration. The combination of a federal principle and the principle of local self-administration accounts for the organizational complexity of Austrian public administration. Legislation is
Rauskala, Iris, Saliterer, Iris
openaire   +3 more sources

Public Audit of Procurements in the National Audit System

FINANCIAL LAW
The legal introduction of public procurement audit has created the need to determine its place in the national audit system. An analysis of the current legal norms governing financial control and audit in the Russian Federation allowed us to present the author's classification of the national audit system, which identifies the place of public audit in ...
openaire   +1 more source

Nexus between Public Audit Dimensions and Audit Quality

International Journal of Social Science & Entrepreneurship
This study attempts to examine the dimensions of public audit in the context of audit quality to investigate the association in public sector. SPSS model starts with likert scales consisting of five dimensional structures: trust and confidence, integrity and credibility, independence and impartiality, conflict of interest and professional secrecy &
Mansoor Ahmed   +4 more
openaire   +1 more source

Enabling Fast Public Auditing and Data Dynamics in Cloud Services

IEEE Transactions on Services Computing, 2022
Junbeom Hur, Hyunsoo Kwon, Daeyeong Kim
exaly  

Blockchain-Based Decentralized Public Auditing for Cloud Storage

IEEE Transactions on Cloud Computing, 2022
Xiaohua Jia, Jiangang Shu, Ruitao Xie
exaly  

The future of auditing research in the public sector

Journal of Public Budgeting, Accounting and Financial Management, 2021
Carolyn Cordery, David Charles Hay
exaly  

Lightweight Public/Private Auditing Scheme for Resource-Constrained End Devices in Cloud Storage

IEEE Transactions on Cloud Computing, 2022
Kim-Kwang Raymond Choo, Jiguo Li, Li Xu
exaly  

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