Results 241 to 250 of about 2,626,931 (281)

Audit of the Supreme Audit Institutions: Country Practices and Turkey

2019
Sayıştaylar, 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, Kritzinger, Jana, Basioudis, Ilias   +2 more
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Parliaments and supreme audit institutions

2023
Frederick Stapenhurst, Amitabh Prasad
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Institutional entrepreneurship in a Supreme Audit Institution

2023
Laurence Ferry, Henry Midgley
openaire   +1 more source

Supreme Audit Institutions: Audit in the Collaborative State

1998
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Supreme auditing institutions: A politico-economic analysis

European Journal of Law and Economics, 1994
While the beneficial aspects of a public accounting office's activity are not disputed here, it is argued in this article that four major distortions are produced: the concern with administrative rationality overlooks costs elsewhere (Section 2); budgetary aspects are overvalued compared to other issues (Section 3); incentives-oriented behavior is ...
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THE CONSTITUTIONAL PROTECTION OF THE SUPREME AUDIT INSTITUTION (ISA) [PDF]

Proceedings of Administration and Public Management International Conference JEL codes: K49, 2013
The institutional bases of the external public audit from Romania were established in 1992, when was enacted the Law no. 94/1992, on the organization and functioning of the Court of Accounts (LOFCC). From that moment on, there were made several amendments (or attempts) to the law. Some of them were made through organic law, being also valid at present,
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The role of supreme audit institutions in energy accountability in EU countries

Energy Policy, 2021
Łukasz Sułkowski, Zbysław Dobrowolski
exaly  

The supreme audit institution in the Republic of North Macedonia – two decades of building public trust

Journal of Public Budgeting, Accounting and Financial Management, 2023
Ivan Dionisijev, Atanasko Atanasovski
exaly  

Supreme Audit Institutions around the world

2020
Carolyn J. Cordery, David C. Hay
openaire   +1 more source