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THE SUPREME AUDIT INSTITUTION [PDF]
Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice, 2020 The work aims to present the internal audit activity at the level of public institutions, its scope and main objectives. On the other hand, it highlights the general methodology applicable to any internal audit mission.
Diana Elena BRINZA +1 more
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Journal of Public Budgeting, Accounting and Financial Management, 2023 PurposeThe aim of this paper is to compare the audit and accountability arrangements of Supreme Audit Institutions (SAIs) internationally.Design/methodology/approachBuilding on a theorisation of regulatory space, extended by new audit spaces of public audit, the scope of the research is the 196 SAIs that are full members of the International ...
Laurence Ferry
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Improving audit functions of supreme audit institutions to promote sustainable development
Apstract: Applied Studies in Agribusiness and Commerce, 2012 In this paper, we demonstrate and analyze the substance of the added value effect of a Supreme Audit Institution (SAI), focusing on sustainable development issues.We intend to answer such questions as: how could a SAI respond to global and local ...
Sándor Nagy +2 more
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Institution Building with Limited Resources: Establishing a Supreme Audit Institution in Rwanda [PDF]
World Development, 2012 Summary This study examines the tensions between best-practice institutional benchmarks and local operational constraints in a developing country institution-building process. Drawing on data from document studies and key informant interviews, we investigate if and how staff capacity constraints affect the achievement of the programmatic ideal of ...
Arne Bigsten, Ann-Sofie Isaksson
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GREAT BRITAIN AND GERMANY SUPREME AUDIT INSTITUTIONS [PDF]
Annals of the University of Oradea: Economic Science, 2012 Overall progress recorded in contemporary society, has increased at the same time the aspirations and expectations of the population, marked by phenomena which are based on the financial policy of the Executive. Of course, for the legislature to know the
Dobre Cornelia
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The role of the State Audit Institution in Serbia [PDF]
Bankarstvo, 2021 The topic of this paper is introduction to the importance of the State Audit Institution, its role and competencies, organization, Code of Ethics and international cooperation.
Trklja Radmila +2 more
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The Transparency of the Supreme Audit Institution in the Republic of North Macedonia through the Analysis of Official Website Traffic [PDF]
Audit Financiar, 2023 Transparency refers to unrestricted public access to timely and reliable information about decisions and performance in the public sector. Supreme Audit Institutions as independent institutions, according to professional regulation, are obliged to be ...
Ivan DIONISIJEV, Todor TOCEV
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The role of the State Audit Institution in prevention of white-collar crime in the public sector [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2014 In this paper, the author points out to the important role of the Serbian State Audit Institution in prevention of corruptive practices, felonies and white-collar crime in the public sector in the Republic of Serbia.
Šuput Jelena
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Orientation of Public Audit Missions to the IT Activity Carried Out within the State Authorities/Entities [PDF]
Ovidius University Annals: Economic Sciences Series, 2023 The exercise of public audit in Romania is the responsibility of the Supreme Audit Institution (the Court of Accounts, which exercises external public audit) and the special internal audit structures found in central and local public authorities ...
Nicoleta Asalos, Ionel Bostan
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Supreme audit institutions and public value: Demonstrating relevance [PDF]
Financial Accountability & Management, 2016 AbstractSupreme Audit Institutions (SAIs) have an important role in ensuring public sector accountability; their main activities being managing the audit of public sector entities’ financial statements and assessing probity/compliance, providing advice to parliamentary committees, and undertaking performance audits.
Carolyn J. Cordery, David Hay
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