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Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2019 Public sector audit has an important role in development by improving transparency and accountability of state finance management. It is observed, however, that many development programs do not meet their objectives.
Andi Wibowo
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The supreme audit institutions readiness to uncertainty [PDF]
Entrepreneurship and Sustainability Issues, 2020 The inefficient fight against the COVID-19 pandemic and earlier insufficient readiness to counteract terrorist attacks raise the question about the role of the supreme audit institutions (SAIs) in the situation, in which decision-makers take decisions in uncertainty conditions. The states did not prove themselves in conditions of uncertainty.
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Jurnal Akuntansi dan Auditing Indonesia, 2023 The complexity of public services require auditors to perform audit judgments to ensure the quality of information and to evaluate the evidence presented in financial statements. Thus, the auditors’ judgment and technical skills are important factors in
Sumartono Sumartono +2 more
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The Role of the Court of Auditors in Carrying Out the External Control within a Public Entity [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2020 This paper aims to highlight the role of the Romanian Court of Auditors in using the financial resources of the state and the public sector, whose mission is to certify the accuracy of the accounts, results and financial statements.
Camelia Madalina BELDIMAN
doaj
ASSESSMENT OF THE EUROPEAN UNION STRUCTURAL ASSISTANCE AUDIT MODEL
Ekonomika, 2011 The paper covers an analysis and critical assessment of the procedure of selecting the audit model for the European Union structural assistance and elaborates on applicable models.
Vaclovas Lakis, Živilė Simonaitytė
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Performance audit in the vision of public sector management. The case of Romania [PDF]
Contabilitate şi Informatică de Gestiune, 2020 Research Question: What is the impact of the performance audit missions on the activity of the Romanian public institutions? Motivation: Public resources' management and use, public sector entities' performance, in the context of the economic ...
Aurelia Ștefănescu +1 more
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Tạp chí Phát triển và Hội nhậpThis study examines the pivotal role of Supreme Audit Institutions (SAIs) in monitoring the implementation of Sustainable Development Goals (SDGs) by governments.
Thuy Thi Ha
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PENTINGNYA PENILAIAN ETIS DALAM PENGUNGKAPAN SKANDAL AKUNTANSI [PDF]
Jurnal Akuntansi Multiparadigma, 2020 : The Importance of Ethical Judgment in Disclosure of Accounting Scandals. This study seeks to prove the effect of ethical judgments in mediating ethical sensitivity and whistleblowing of accounting scandals.
Silfia Herlina, Erina Sudaryati
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American Journal of Community Psychology, EarlyView.Abstract This article examines the psychological effects of migration detention in the European Union's Closed Controlled Access Center (CCAC) on Samos through an ecological lens. It explores a double normalization of suffering: the brutalization of necropolitical migration governance and the simultaneous understanding of resulting distress as an ...
Julia Manek
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Frontiers in EducationThis paper examines the role of university strategies in enhancing student services, to create a conducive and supportive learning environment. Recognizing that the quality of student services is integral to students’ academic success, well-being, and ...
Etleva Leskaj +2 more
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