Results 11 to 20 of about 2,626,931 (281)
Advancing beyond regularity: Developments in value for money methods at the national audit office 1984-1999 [PDF]
, 2000 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.This thesis examines the development of value for money (VFM) audit methods used by the National Audit Office (NAO) and considers what factors have ...
Lonsdale, Jeremy Stephen John
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Cuadernos de Gobierno y Administración Pública, 2023 Given the importance of public financial management for people well-being, most countries around the world have Supreme Audit Institutions (SAIs) as an instrument to help achieve better Public Financial Management. SAIs play a key role in ensuring public
Juocerlee Tavares Guadalupe Pereira de Lima +1 more
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Performance Audit in the Public Sector in Romania - Essential Tool for Efficient Management [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2022 In the last period, the importance of performance auditing missions in the public sector increased. This article presents an analysis of the current situation of performance audit in Romania and identifies the differences and similarities between this ...
Lia-Cristina TICLEA +3 more
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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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Performance Audit, an Independent Assessment Instrument for the Management of Public Institutions [PDF]
Risk in Contemporary Economy, 2017 The activity of public institutions in Romania is extremely important in the context of ensuring the good functioning of Romanian society as a whole.The article analyzes the effect of the performance audit performed by the Romanian Court of Accounts at ...
Iliodor Tiberiu PLESA
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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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Prawo Budżetowe Państwa i Samorządu, 2019 In the light of the standards of the International Organisation of Supreme Audit Institutions (INTOSAI) the basic principles for the functioning of the supreme audit institution should be laid down in a constitution which guarantees their stability.
Maciej Serowaniec
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The value of public audit-theories and empirical evidence [PDF]
Revista de Studii Financiare, 2023 This study is a review of the main issues in public audit. The theoretical concepts of operation, organizational differences, national and regional peculiarities, visions of specialists in the field, etc. are investigated.
Marius Cîmpan +2 more
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A proposed program to promote the role of Supreme Audit Institutions (SAIs) for driving Sustainable Performance Audits and investigating their impact on Tourism in Iraq. [PDF]
African Journal of Hospitality, Tourism and Leisure, 2019 This paper aims to explain the concept of sustainable performance auditing and submit a proposed program model to an audit the dimensions of (economic, environmental, social, and institutional) sustainability in a way that contributes to promote the role
Sabreen Kareem Balasem +1 more
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HISTORICAL ANALYSIS ON THE APPEARANCE OF THE SUPREME AUDIT INSTITUTIONS IN THE EUROPEAN UNION [PDF]
Annals of the University of Oradea: Economic Science, 2014 Our scientific approach in the land of Supreme Audit Institutions, begins, as naturally, from the first moment of appearance and of engagement, in order to achieve a succession of the most important historical moments in the evolution of organizations ...
Ioan Gheorghe Țara +3 more
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