Results 241 to 250 of about 2,215,902 (288)
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Supreme Audit Institutions and their communication strategies
International Review of Administrative Sciences, 2008In the past, Supreme Audit Institutions (SAIs) rarely publicized their work. In the 1990s, a few began to publish booklets and brochures for popular consumption and to establish ties with the media. These days, SAIs are concerned about communication.
Gonzalez, B.
exaly +2 more sources
Auditing International Environmental Agreements: The Role of Supreme Audit Institutions
The Environmentalist, 2004Environmental problems are often transboundary in nature. International cooperation to solve them has resulted in a growing number of environmental agreements. Supreme Audit Institutions, which are the highest national audit institutions in a country and are responsible for auditing the regularity of governmental expenditure and receipts, can ...
exaly +2 more sources
Developments in Environmental Auditing by Supreme Audit Institutions
Environmental Management, 2004At the end of the 1980s, Supreme Audit Institutions (SAIs) became aware of their responsibility towards the environment and environmental policy. In this article, the development of environmental auditing by SAIs during the last 10 years is presented, as well as the current state of the art.
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Supreme Audit Institutions: Supremely Superfluous? A Cross Country Assessment [PDF]
SSRN Electronic Journal, 2007 This is the first study that assesses the economic effects of supreme audit institutions (SAIs) on a cross country basis. Drawing on two distinct sources (a survey carried out by the International Organization of the SAIs in the early 90ies and an OECD/World Bank Survey of Budget Practices and Procedures carried out in 2003), the effects of SAIs on ...
Lorenz Blume, Stefan Voigt
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Audit quality attributes of European Union supreme audit institutions
European Business Review, 2007PurposeTo examine the enabling legislation of European Union (EU) member country supreme audit institutions (SAIs) for their accountability to parliament and independence from the executive arm of government.Design/methodology/approachThe sample comprises the SAIs of the 25 EU member countries and the European Court of Auditors.
Clark, Colin +4 more
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Audit of the Supreme Audit Institutions: Country Practices and Turkey
2019Sayıştaylar, her ülkede kamu kurumlarının hesaplarını ve mallarını denetleyen yüksek denetim kuruluşlarıdır. Kamu kurumlarının denetimi gibi sayıştayların da hesapları ile yapmış olduğu iş ve işlemlerin denetlenmesi gerekmektedir. Ülke sayıştaylarının denetlenmesi konusunda; meslektaş değerlendirmesi, bağımsız denetim kuruluşları tarafından yapılan ...
CİĞERCİ, İsmail, BALKI, Ali
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Audit quality climate in Supreme Audit Institute (SAI) in Africa
This paper investigates audit quality (AQ) climate in African supreme audit institutions (SAIs). It is based on a sample of thirteen English-speaking SAIs across three African regions. We tested six audit quality dimensions (supervision and feedback, SAI quality and procedures, visibility of quality, work pressure and ethical behavior and training and ...Barac, Karin +2 more
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Parliaments and supreme audit institutions
2023Frederick Stapenhurst, Amitabh Prasad
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Institutional entrepreneurship in a Supreme Audit Institution
2023Laurence Ferry, Henry Midgley
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Supreme Audit Institutions: Audit in the Collaborative State
1998Item does not contain ...
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