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Academic literature on the topic 'Auditors (Civil procedure)'

Author: Grafiati

Published: 28 July 2024

Last updated: 31 July 2025

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Journal articles on the topic "Auditors (Civil procedure)"

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Pečiūra, Vilmantas. "AUDIT OF ACQUISITION CYCLE IN CONSTRUCTION ENTERPRISES/ĮSIGIJIMO CIKLO AUDITAS STATYBINĖSE ĮMONĖSE." JOURNAL OF CIVIL ENGINEERING AND MANAGEMENT 4, no. 4 (1998): 304–10. http://dx.doi.org/10.3846/13921525.1998.10531422.

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Auditing is a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between the assertions and established criteria and communicating the results to interested users. The purpose of auditing is to add credibility to financial statements by providing independent, objective and proffessional opinion on audited financial statements. One effective way to perform an audit is to classify transactions into “cycles” of related activities. An acquisition cycle is important for construction ent

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Sysoieva, I., N. Pozniakovska, O. Mikluha, A. Pukas, and V. Roleders. "Social audit as a tool of civil society aimed at ensuring the sustainability." IOP Conference Series: Earth and Environmental Science 1126, no. 1 (2023): 012031. http://dx.doi.org/10.1088/1755-1315/1126/1/012031.

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Abstract A theoretical justification of the conducting a social audit was carried out, which involves the following stages: familiarization stage - to determine the expediency of the procedure; the initial stage is necessary to determine the executors; the organizational stage involves coordination between the contractor and the customer; during the experimental stage, the necessary information is collected; at the analytical stage, indicators of compliance of the state of the objects with the standards are compared; at the final stage, reporting documentation is prepared; at the completion, t

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Kositsin, Igor A., Alex Maile, and Yurii P. Shevchenko. "Features of the Application of Measures of Public Coercion in Relation to Persons With Special Legal Status." Vestnik Tomskogo gosudarstvennogo universiteta, no. 470 (2021): 235–41. http://dx.doi.org/10.17223/15617793/470/29.

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In the Russian Federation, there are categories of public and civil service positions that provide officials with certain legal immunities. These immunities protect their bearers from interference in their activities by external authorities. The President of the Russian Federation, members of the Federation Council, deputies of the State Duma, and judges are protected on the basis of the Constitution of the Russian Federation. Federal laws grant immunities to a significantly larger number of government officials and public servants. These include: the Commissioner for Human Rights in the Russi

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Kovalchuk, Ivan. "ОСНОВНІ ВИМОГИ ДО СУДДІВ ТА ОСОБЛИВОСТІ ЇХНЬОЇ ДІЯЛЬНОСТІ В КРАЙОВИХ СУДАХ ГАЛИЧИНИ (1850–1918)". Visnyk of the Lviv University. Series Law, № 79 (15 грудня 2024): 76–85. https://doi.org/10.30970/vla.2024.79.076.

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The article analyzes the main requirements for judges and the peculiarities of their activities in the regional courts of Galicia (1850–1918). It is noted that regional (district) courts acted as courts of second instance for the appeals against decisions of district courts as well as courts of first instance in a specified district when considering criminal and civil cases, the value of the subject matter of which was more than 1,000 crowns. Regional courts in Galicia, as courts of first instance, considered: civil cases (family disputes, guardianship cases, cases of restoration of rights, ad

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Shariman, Juliana, Anuar Nawawi, and Ahmad Saiful Azlin Puteh Salin. "PUBLIC SECTOR ACCOUNTABILITY – EVIDENCE FROM THE AUDITOR GENERAL’S REPORTS." Management and Accounting Review (MAR) 16, no. 2 (2017): 231. http://dx.doi.org/10.24191/mar.v16i2.548.

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This study aimed to identify the common issues frequently raised in the Auditor General’s reports and to investigate whether the levels of inefficiencies quoted in the Auditor General’s reports keep increasing or decreasing during the period of investigation. This study was based on the secondary data of Auditor’s General report and was supported with feedback reports received from the ministry, department, state, and agency of the government. This study found that not in compliance with procedures recorded the highest issues highlighted in the Auditor General’s report, followed by the procure

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Helmi, Helmi, and Iskandar Iskandar. "The Authority of Internal Auditor to Prevent Corruption Committed by Civil Servants and Government Official." Jambe Law Journal 2, no. 2 (2020): 139–62. http://dx.doi.org/10.22437/jlj.2.2.139-162.

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Internal audit is significant to guarantee and ensure the enforcement of laws and regulations as well as to prevent power abuse by civil servants or government officials that may cause financial loss for the country. The purpose of this study is to provide an overview of the authority of internal audit, to describe how this authority is regulated, to depict the authority to prevent power abuse, and to illustrate the protection over and enforcement of administrative law on allegation of power abuse. This study is a normative juridical study analyzing primary and secondary legal material relevan

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Kravchenko, Viktoriia, and Yuliia Slobodianyk. "Audit of Non-governmental Organizations in Ukraine: Challenges and Prospects." Oblik i finansi, no. 4(94) (2021): 16–22. http://dx.doi.org/10.33146/2307-9878-2021-4(94)-16-22.

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In Ukraine, citizens have created a large number of civil society institutions (public organizations, charitable organizations, trade unions). The activity of public organizations plays a significant role in the processes taking place in society, and therefore necessitates checking (audit) the financial and economic aspects of its implementation. The article describes the essence of non-governmental organizations, considers the factors that shape the need to draw the attention of scientists to the activities of non-governmental organizations, namely: the growing number of non-governmental orga

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SOUZA, Edson Aparecido de, Lucas Pupin MANTOVANI, Fabiano Martin TIOSSI, and Ederson Mella TERNERO. "COMPLIANCE AMBIENTAL: IMPORTÂNCIA PARA GESTÃO EMPRESARIAL." UNIFUNEC CIENTÍFICA MULTIDISCIPLINAR 13, no. 15 (2024): 1–19. https://doi.org/10.24980/ucm.v13i15.6658.

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A governança corporativa (GC) abrange todas as ações tomadas pelos membros da diretoria e demais partes interessadas com o objetivo de aprimorar o desempenho da empresa e atrair investimentos. O compliance é um dos pilares da GC, sendo responsável pelo cumprimento das exigências legais. No que se refere ao meio ambiente, a implementação do programa e do procedimento sistemático de compliance ambiental tem a finalidade de garantir o cumprimento das normas ambientais vigentes, bem como evitar processos judiciais e preservar a reputação corporativa. Esse programa atua como um instrumento de adequ

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Sriyono, Dudy. "PERTIMBANGAN HAKIM DALAM MENJATUHKAN PUTUSAN PIDANA BERDASARKAN HASIL SIDANG LAPANGAN (Descente) PADA TINDAK PIDANA KORUPSI (Analisis Putusan Nomor : 15/Pid.Sus-TPK/2019/Pn Jmbi dan Putusan Nomor 60/Pid.Sus-TPK/2017/PN.Mdn.)." UNES Law Review 3, no. 4 (2021): 374–91. http://dx.doi.org/10.31933/unesrev.v3i4.196.

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Field trials or local examinations (descente), there is no normative regulation in the Criminal Procedure Code. Field hearings or local inquiries (descente) are regulated normatively in civil procedural law in Article 153 HIR (Herzeine Inlandsch Reglement). Field hearings (descente) in court proceedings in cases of corruption in the procurement of government goods and services, In case Number 15 / Pid.Sus-TPK / 2019 / Pn Jambi, a field trial was conducted at the location of the object of the case, namely the Tanduk River D.I Irrigation Network, located in Sungai Tanduk Village, Kayu Aro Distri

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Molinari, Francesco. "Symposium 13: The Role of Participatory Evaluation in democratising Education Processes in the Public Administration." Proceedings of the International Conference on Networked Learning 6 (May 5, 2008): 690–96. http://dx.doi.org/10.54337/nlc.v6.9397.

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Almost forty years ago, Peter Drucker, the famous 'guru' of management, advocated the building up of "an independent agency ...independent of pressures from the executive as well as from the legislature" to play the role of 'performance auditor' for Public Administrations, that is, to convert people's expectations into policy goals and to compare with them the results obtained. At the other extreme lie Robert Dahl's conditions for democratic decision making (i.e. Effective participation, Equality in voting, Gaining enlightened understanding, Exercising final control over the agenda, Inclusion

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Books on the topic "Auditors (Civil procedure)"

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Tänzer, Michael-Andreas. Celle im Siebenjährigen Krieg: Das Tagebuch des Garnisonsauditeurs Johann Philipp Schowart. Bomann-Museum, 2009.

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Book chapters on the topic "Auditors (Civil procedure)"

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Hepworth, Noel. "Monitoring the Change from Administration to Management: Demonstrating This Through the Utilisation of a Statement of Internal Control." In Public Financial Management and Internal Control. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-35066-5_13.

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Abstract“As with any reform information should be available about how well the reform is proceeding and what have been the results of the reform. With PFM/IC very often the information about the reform progress is limited to information about the procedural arrangements that have been adopted, that is, the laws and regulations. This tells the observer, who could be a ministry of finance, a parliament, a state auditor or civil society nothing about how effectively the reform has been applied, the level of benefits arising from the reform or indeed the costs. It says nothing about weaknesses whi

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Ioannidou, Maria, and Bingwan Xiong. "Abuse of Dominance." In Competition Law and Policy in Digital Markets. Oxford University PressOxford, 2025. https://doi.org/10.1093/9780191925955.003.0011.

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Abstract The abuse of market dominance by digital platforms is a focus of China’s antitrust enforcement. Common violations in the digital economy include exclusive dealing, predatory pricing, and price discrimination and self-preferencing. The amended Anti-Monopoly Law, the Guidelines, and the Provisions clarify rules for assessing digital platforms’ market dominance and abusive practices. Regulatory practices are evolving towards a holistic approach and civil lawsuits serve as a key mechanism for addressing abusive behaviour, despite high costs, complex procedures, and inexperienced courts. T

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Conference papers on the topic "Auditors (Civil procedure)"

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Al-Ibrahim, Aisha Abdulaziz A. M., Aisha Abdulla N. J. Al-Thani, Effrosyni Plexousaki, and Mounera Ismail R. M. Al-Ansari. "Ashghal Quality Assurance & Quality Control system – QSD Role in Monitoring & Reporting the Quality Performance in Ashghal Projects." In The 2nd International Conference on Civil Infrastructure and Construction. Qatar University Press, 2023. http://dx.doi.org/10.29117/cic.2023.0078.

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Ashghal has established a robust system of quality control and quality assurance for all projects constructed by Ashghal. Ashghal Departments are supervising a sophisticated system of quality control and quality assurance processes and procedures, implemented by the Consultants, Contractors, and Key Supply Chain Partners of Ashghal projects (e.g., Sub-Contractors, Key Suppliers, and Independent Laboratories). This paper illustrates how Ashghal Quality & Safety Department (QSD) monitors and reports the quality performance in Ashghal constructed projects to ensure continuous improvement and

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Mubashir Ahmad, Mubashir, Fawad Zain Yousfi, Mohamed Albadi, et al. "Best Practices While Testing Sour GAS Wells." In Abu Dhabi International Petroleum Exhibition & Conference. SPE, 2021. http://dx.doi.org/10.2118/207876-ms.

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Abstract Objectives/Scope The development of Abu Dhabi's sour gas is not without its challenges. Deep drilling in some fields presents its own set of difficulties due to high temp and pressures coupled with +30% H2S and +10% CO2. Handling of these corrosive reservoir fluids both while drilling and then testing, requires deploying advanced technology to meet the specific requirements of these reservoirs, along with the infrastructure necessary to handle the toxic and corrosive products while testing in a brown field safely. Methods, Procedures, Process Developing local sour gas production is se

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Reports on the topic "Auditors (Civil procedure)"

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Grignon, Aurélia, Nicolas Gombault, Yannick Malinge, and Pierre-Franck Chevet. Criminalization of errors and deviations from procedure in post-accident inquiries. Foundation for an Industrial Safety Culture, 2025. https://doi.org/10.57071/rgr212.

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In post-accident investigations, the judicial authority must assess the degree of culpability (in criminal trials) or liability (in civil trials) associated with the actions or decisions of professionals that are causally linked to damages. These actions or decisions may pertain to different phases of the lifecycle of high-risk systems: their operation, maintenance, design, manufacturing, safety audits by accredited third parties, and inspections by a safety authority. This analysis often relies on the opinions of court-appointed experts, who evaluate the level of compliance of actions or deci

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Grignon, Aurélia, Nicolas Gombault, Yannick Malinge, and Pierre-Franck Chevet. Judiciarisation des écarts au référentiel réglé. Foundation for an industrial safety culture, 2024. http://dx.doi.org/10.57071/rgr112.

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In post-accident investigations, the judicial authority must assess the degree of culpability (in criminal trials) or liability (in civil trials) associated with the actions or decisions of professionals that are causally linked to damages. These actions or decisions may pertain to different phases of the lifecycle of high-risk systems: their operation, maintenance, design, manufacturing, safety audits by accredited third parties, and inspections by a safety authority. This analysis often relies on the opinions of court-appointed experts, who evaluate the level of compliance of actions or deci

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