Results 1 to 10 of about 881 (156)

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.
Zbyslaw Dobrowolski
doaj   +3 more sources

An international comparative study of the audit and accountability arrangements of supreme audit institutions

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
exaly   +4 more sources

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, József Gál, Antal Véha   +2 more
doaj   +4 more sources

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, Mihaela Iuliana DUMITRU   +1 more
doaj   +1 more source

Performance audit: a cross-country comparison of practices of selected supreme audit institutions

Business: Theory and Practice, 2019
This study aims to present the conceptual framework of performance audits impact that support our investigation of the process of selection performance audit topics at Supreme audit institutions (SAIs) level.
Monika Vasiliauskienė, Dalia Daujotaitė   +1 more
doaj   +5 more sources

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
exaly   +3 more sources

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
doaj   +1 more source

The limited scope of BPK audit and comparison with other supreme audit institutions

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
The role of BPK is to audit state finance management and accountability in all entities that manage state finances freely and independently. However, the BPK's authority to conduct audits of state finances is debatable and limited when some laws and ...
Angga Kiryaditama Putra, Sugimin Sugimin
doaj   +2 more sources

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
doaj   +1 more source

What Factors Increase the Impact of the SAO's Audit Activity and the Amount of Audited Expenditures Within the Mandate of the SAI?

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2021
This study within the Czech Supreme Audit Office found that a relatively greater media impact had audits of the Czech Supreme Audit Office in which a criminal notification was filed.
Jan Buček
doaj   +1 more source