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ISSUES OF INTERACTION DURING THE STATE AUDIT BY THE STATE AUDIT BODIES

Bulletin of the International University of Tourism and Hospitality
The article raises the problem of duplication functions in the state audit system of Kazakhstan. It was also shown what other risks this problem can cause. In this regard, in determining the relevance of this issue, an analytical study was conducted, a review of existing regulatory legal acts was carried out.
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State Audit Conceptualized

2013
In this study, the key focus is on the relationship between international standards of public-sector audit and how such standards are handled by auditors in a Sub-Saharan African context. Due to the extensive range of international audit standards, operationalization of the standards is necessary to not only study what the auditors express, in terms of
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THE STATE OF PROFESSIONALISM IN INTERNAL AUDITING

Accounting Historians Journal, 1994
Damages resulting from the crisis in the savings and loan industry, continuing allegations of independent audit failures and recent media reports of significant declines in the moral integrity of new entrants to the managerial job market have heightened concerns about top management's moral integrity and commitment to traditional internal control ...
DAVID C. BURNS, JAMES W. GREENSPAN, CAROLYN HARTWELL   +2 more
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Independence of State Audit

1981
There is such widespread acceptance of independence as a sine qua non of state audit that there seems to be little point to engage in the academic exercise of marshaling the arguments in support of this proposition. More than a decade ago, Normanton cogently observed: “Since the time of Aristotle it has been accepted principle that state auditors ...
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State Audit: An Introduction

1981
Public accountability of government can be achieved in several ways. On the political level, the legislature and its committees exercise supervision over the executive, and concepts of cabinet or ministerial responsibility serve as a framework for the relations of legislature, executive, press and public.
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State audit: A Canadian maverick?

Chartered Institute of Public Finance and Accountancy. Public Money, 1981
As pressure for greater parliamentary control over public spending grows, a number of MPs in particular have been looking with envy at the new Canadian audit system. But distance hides complexities. Closer inspection suggests that it may not be such a good model after all.
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Internal Audits at Local Governments. Audit Experiences of the State Audit Office of Hungary [PDF]

Public Finance Quarterly, 2011
Internal audit applied by local government does not fulfil its functions and in reality does not contribute to the proper, regulated, economical, efficient and effective management of local governments. In the majority of local governments internal audit has a systemic attitude, which consistently fails to assess and to develop the effectiveness of the
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Supreme Audit Institutions: Audit in the Collaborative State

1998
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DELIA: Distributed Efficient Log Integrity Audit Based on Hierarchal Multi-Party State Channel

IEEE Transactions on Dependable and Secure Computing, 2022
Yang Xiang, Jing Chen, Kun He
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
exaly