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Journal articles on the topic 'Public audit methodology'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Andrianto, Nico, Iwan Purwanto Sudjali, and R. Luki Karunia. "Assessing the development of performance audit methodology in the supreme audit institution: The case of Indonesia." Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 7, no. 1 (2021): 19–37. http://dx.doi.org/10.28986/jtaken.v7i1.554.

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Badan Pemeriksa Keuangan (BPK), or The Audit Board of the Republic of Indonesia, has introduced performance audits intensively since public sector audit reforms were initiated in 2001. However, the implementation of performance audits still faces several obstacles. This study examines the development of the performance audit methodology in BPK, which can be divided into three stages: before the revitalization of BPK in 2006, the initial development of performance audits during 2006-2010, and the maturity of the implementation of performance audits since 2011. This study concludes that several

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Henderson, Julie K. "Evaluating Public Relations Effectiveness in a Health Care Setting." Journal of Health and Human Services Administration 28, no. 2 (2005): 282–322. http://dx.doi.org/10.1177/107937390502800204.

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The practice of public relations has experienced tremendous growth and evolution over the past 25 years, especially in the area of medical public relations. The constant changes in health care delivery have often led to increased need for communication with important publics. At the same time, practitioners in all fields of public relations have explored methods of accurately measuring the effectiveness of public relations programs. One such method of evaluation is the communication audit. This paper includes a brief overview of the communication audit concept followed by a case study based on

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Chkhutiashvili, Lela V. "DIGITAL AUDIT: DEVELOPMENT OF THE METHODOLOGY OF STATE AUDIT." SOFT MEASUREMENTS AND COMPUTING 10, no. 71 (2023): 75–79. http://dx.doi.org/10.36871/2618-9976.2023.10.008.

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The author analyzes the state audit of the XXI century, which is acquiring a digital format today. Ensuring standardization, optimization and unification of processes and procedures, improving the quality of documentation of information and accounting, increasing the reliability of reporting based on flexible and adaptive information technologies, as well as the transition to uniform standards of electronic financial information of public sector organizations and their counterparties allow for automatic processing and guarantee legal significance. The State receives information about the finan

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Valipour, Hashem, Sirous Fatahi, Ayatollah Jafari, and Mohsen Ahmadi. "The effect of the implementation of the performance audit of efficiency on improving of public sector accountability." Journal of Management and Accounting Studies 3, no. 02 (2019): 74–93. http://dx.doi.org/10.24200/jmas.vol3iss02pp74-93.

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The aim of this study was to investigate the implementation of a scientific approach and results oriented performance auditing of efficiency, and accountability of government. Methodology: Methods of solidarity and survey research, including research in order hypotheses (8) assumes two questionnaires developed five options (Likret), which both feature high reliability and validity have been prepared in the interval Since October 2014 to June 2015, the Supreme Audit Court and the provincial sample using formula Cochran (357) patients were determined, were distributed. To test the hypothesis of

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Indah, Oktari Wijayanti1* Fenny Marietza2 Danang Adi Putra3 Herawansyah4 Madani Hatta5. "Comparison of Audit Quality between Large and Small Public Accounting Firms: Implications for Audit Practice." ISRG Journal of Economics, Business & Management (ISRGJEBM) III, no. I (2025): 103–7. https://doi.org/10.5281/zenodo.14848445.

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<strong>Abstract</strong> <em>This study aims to analyze the significant differences between large Public Accounting Firms (KAP) and small Public Accounting Firms (KAP) in several important aspects, namely audit quality, level of independence, use of audit technology and methodology, and audit costs. The method used in this study is quantitative analysis with data collection through questionnaires distributed to 100 respondents consisting of 50 large KAP and 50 small KAP in Indonesia. The results of the hypothesis test using the T-Test showed that there were significant differences in all the

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Čáp, Vilém, Marek Feurich, and Martin Lukavec. ""Action and reaction" - a new public sector effectiveness assessment methodology." International Journal of Economic Sciences 13, no. 1 (2024): 106–46. http://dx.doi.org/10.52950/es.2024.13.1.006.

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The main contribution of the paper is the development of a new way of assessing the efficiency of public administration using statistical methods - multivariate regression (identification of exogenous factors) and residual analysis (identification of regression residuals). The methodology presented is intuitive, practical and, if appropriately set up, globally applicable for the evaluation of a wide range of processes taking place in the public sector on the principle of "action and reaction". Putting the methodology into practice can go some way to satisfying the "taxpayer hunger" for informa

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Primandini, Ni Made Candra, and Made Yenni Latrini. "Pengaruh Fee Audit, Time Budget Pressure, dan Pengalaman Auditor pada Kualitas Audit." Owner 9, no. 1 (2025): 357–69. https://doi.org/10.33395/owner.v9i1.2438.

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The quality of audits performed by auditors is a type of assessment of auditor behavior, is shaped by factors originating from within and outside the auditor’s control. This study investigates the impact of audit fees, time budget pressure, and auditor's experience on the quality of audits. This study employs an associative quantitative research methodology to thoroughly investigate the relationship between audit remuneration, temporal constraints, and professional background on the caliber of audit quality. The research carried out at the Public Accounting Firm of Bali Province has been offic

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PANTELEIEV, V. "A Synthesis of Information on Regulation, Organization and Methodology of Audit in the EU Countries." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 4 (February 20, 2020): 39–65. http://dx.doi.org/10.31767/nasoa.4.2019.05.

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The paper sums up documents on the legal and practical framework for the regulation of audit, quality control of audit services and public oversight audit all countries of EU. For more than a quarter of a century, an understanding and approval practice of providing audit services has been formed in Ukraine. As an important element of the market mechanism, an audit involves expressing the reasoned opinion of an independent, qualified professional about the entity's financial statements. The time requirement is the use by regulators of new, modern audit techniques. Audit development in Ukraine a

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Chegrinets, Ye A. "On the Application of Information Audit for the State Public Audit." Management Science 11, no. 3 (2021): 36–46. http://dx.doi.org/10.26794/2404-022x-2021-11-3-36-46.

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The paper analyzes methodological approaches to the implementation of information audit by public audit institutions. The aim of the research is to analyze instruments of the traditional information audit developed as a part of information management theory and to make propositions on its basis on the creation of methodology of information audit as a form of public audit. It is based on general scientific methods, including comparative analyzes. The article substantiates the necessity for public audit institutions to conduct information audit due to the key value of information and information

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Fedchenko, Elena, Lyubov Gusarova, Timur Timkin, Natalie Gryzunova, Michał Bilczak, and Svetlana Frumina. "Methodology for an Audit of Institutional Projects in the Energy Sector." Energies 16, no. 8 (2023): 3535. http://dx.doi.org/10.3390/en16083535.

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Auditing activity, in the last decade, is one of the most dynamically changing types of economic activity, on the one hand, due to an increase in the number of state projects implemented by many countries, and on the other hand, due to technological innovations and digitalization. Russian auditing practices are also being actively reformed. For example, the Ministry of Energy is updating their audit methodology. The subject of this study is to ensure the efficiency of spending public funds for the implementation of strategic projects. The object of this study is the methodology of a state audi

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Ackermann, Christo. "A mixed methodology to view internal audits internal control functioning." Corporate Ownership and Control 14, no. 2 (2017): 302–11. http://dx.doi.org/10.22495/cocv14i2c2p4.

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The purpose of this paper is to holistically examine internal audit’s internal control functioning, by adopting a data transformation triangulation design. This entailed using questionnaire data and transformed qualitative content analysis data, to perform triangulation. It was found that internal audit functions (IAFs) are important role players in assisting audit committees in their internal control oversight responsibility and that a broad range of internal control work is performed by internal audit. However, in the public eye, there is scant information on IAFs’ functioning and a gap exis

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Weihrich, Dietmar. "Performance auditing in Germany concerning environmental issues." Sustainability Accounting, Management and Policy Journal 9, no. 1 (2018): 29–42. http://dx.doi.org/10.1108/sampj-04-2017-0036.

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Purpose This paper aims to provide knowledge concerning performance auditing by examining the implementation in Germany. The text shows how the principles of performance auditing are implemented in Germany. The German approach is special because the international standards are not implemented in Germany, and there are neither any existing scientific studies nor any other literature concerning performance audit in Germany. Design/methodology/approach The study comprises a general discussion of the goals and boundaries of performance auditing with an environmental perspective based on a literatu

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Senjaya, Melya, and Friska Firnanti. "Auditor Characteristics, Audit Tenure, Audit Fee and Audit Quality." GATR Global Journal of Business and Social Science Review (GJBSSR) Vol.5(3) Jul-Sep 2017 5, no. 3 (2017): 94–99. http://dx.doi.org/10.35609/gjbssr.2017.5.3(12).

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Objective - The purpose of this research is to obtain empirical evidence about the factors that affect audit quality for auditors working in Public Accounting Firms in DKI Jakarta. Methodology/Technique - The independent variables used in this research are: independence, work experience, competency, accountability, audit tenure, and audit fee. The object of this research consists of 25 Public Accounting Firms located in DKI Jakarta. There are 164 respondents used as samples in this study. The sample was selected based on a convenience sampling method with criteria including auditors working at

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Aburisheh, Khaled, and Salih Nofal. "Factors Affecting Audit Quality: Evidence from Jordan." GATR Accounting and Finance Review 8, no. 3 (2023): 54–63. http://dx.doi.org/10.35609/afr.2023.8.3(1).

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Objective - This study explores the factors influencing audit quality in Jordan, focusing on professional competence, auditor qualifications, availability and independence, professional experience, awareness of audit importance, and audit fees. Methodology/Technique –. Drawing from a sample of 454 Jordanian legal auditors, the research employs a questionnaire-based methodology. Findings - Results indicate a significant impact of the studied factors on audit quality, with audit fees being the most influential, followed by auditor objectivity and independence. Professional competence, academic q

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ABDIGAMIDOV, Abzal. "Some methods of performance audit." Public Administration and Civil Service, no. 3-78 (August 29, 2021): 13–24. http://dx.doi.org/10.52123/1994-2370-2021-57.

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In this article, the author proposes a methodology for conducting an efficiency audit used by the internal audit services of state bodies. In order to effectively use the appropriate time resources to achieve the objectives of the performance audit for efficiency, cost-effectiveness, productivity, priority should be given to the analysis, evaluation of management, finance, information, public services, strategic results, the opinions of the company, the results of audits of authorized bodies, audit bodies and other information of the audited entity for a certain period. High-quality developed

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Gandía, Juan L., and David Huguet. "Differences in audit pricing between voluntary and mandatory audits." Academia Revista Latinoamericana de Administración 31, no. 2 (2018): 336–59. http://dx.doi.org/10.1108/arla-01-2016-0007.

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PurposeDespite the extensive research on the determinants of audit pricing in both public and private settings, there is a lack of research about the differences in audit fees between voluntary audits and mandatory audits. The purpose of this paper is to address this gap.Design/methodology/approachFirst, a theoretical framework is developed to justify differences in audit pricing between voluntary and mandatory audits. Next, using a sample of Spanish private small and medium enterprises (SMEs) running from 2009 to 2014, the authors empirically test whether the fees charged for voluntary audits

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Корчивой, С. А., and К. В. Фролов. "ONTOLOGY OF AUDITING THE EFFICIENCY OF PUBLIC ADMINISTRATION DIGITAL TRANSFORMATION PROJECTS." Электросвязь, no. 2(39) (March 10, 2023): 35–42. http://dx.doi.org/10.34832/elsv.2023.39.2.005.

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Приведена общая методика оценки эффективности сложных технических объектов в области информационных технологий применительно к аудиту государственных информационных ресурсов и систем (далее — методология ИТаудита). Данная методология предназначена для использования профессиональными аудиторами, в том числе в рамках внешнего государственного аудита, контрольно-надзорной деятельности, технологического аудита, а также операторами государственных информационных систем (ГИС). Предлагаемая онтология ИТ-аудита позволяет сформировать базу знаний для подбора показателей и индикаторов эффективности из р

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Plotnikov, D. M., and G. B. Mikhailovsky. "Analysis of methodological provisions for assessing the level of internal financial audit efficiency applied by state financial control bodies." Bulletin of the State University of Education. Series: Economics, no. 4 (January 29, 2024): 73–85. https://doi.org/10.18384/2949-5024-2023-4-73-85.

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Aim. Assessment of methods for analysing the effectiveness of internal financial audit applied by public financial control bodies.Methodology. The methodological provisions for assessing the level of internal financial audit efficiency applied by the Accounts Chamber of the Russian Federation and the Federal Treasury in 2021–2023 have been analyzed.Results. The necessity of amending the provisions of the external public audit standard designed to provide methodological support for the implementation of the function of the Accounts Chamber of the Russian Federation to verify and analyse the eff

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Chang, C. Janie, Yan Luo, and Linying Zhou. "Audit deficiency and auditor workload: evidence from PCAOB triennially inspected firms." Review of Accounting and Finance 16, no. 4 (2017): 478–96. http://dx.doi.org/10.1108/raf-03-2017-0050.

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Purpose The purpose of this study is to examine the impact of workloads at public accounting firms on the likelihood of an audit deficiency being identified during a triennial inspection by the Public Company Accounting Oversight Board (PCAOB). Design/methodology/approach Using the human resource information disclosed in PCAOB inspection reports, this study constructs two firm-specific workload measures: the ratio of issuer clients to audit partners; and the ratio of issuer clients to professional staff. Firm-level audit deficiency is measured at three levels of severity: Do any of the audit e

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Yusrifalda, Amalia, and Amrie Firmansyah. "Intellectual Capital Thrives, Tax Audit Drives? The Moderating Role of Information and Technology on Tax Audit Quality." APSSAI ACCOUNTING REVIEW 4, no. 2 (2024): 126–42. https://doi.org/10.26418/apssai.v4i2.105.

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Research aims: This study examines the influence of intellectual capital on tax audit quality at the Directorate General of Taxes and explores the potential moderating role of information technology in the relationship between intellectual capital and tax audit quality. Design/Methodology/Approach: Focusing on public human capital (PHC), public structural capital (PSC), and public relational capital (PRC), the study employs PLS-SEM analysis on primary data obtained from 35 Tax Auditors (FPP) in the DKI Jakarta region. Research findings: The results show that PRC has a positive effect on tax au

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Zhuk, Valerii, and Kateryna Melnyk. "Subject of audit: improvement of cognition methodology." Herald of Ternopil National Economic University, no. 4(98) (February 20, 2021): 150. http://dx.doi.org/10.35774/visnyk2020.04.150.

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Introduction. Scientists generate many conflicting interpretations of the subject of the audit; this indicates the weakness of the current version of audit theory. But in practice, audit from a professional-closed system is increasingly acquiring the status of a socio-economic institute. Therefore, there is a need for a clear identification of the public utility of the audit institute – its mission. The formation of the mission is a priori based on the potential of the subject of the audit, the cognition of which is the primary task of academic science.The purpose of the article is to develop

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Sattarov, Ilkhom. "IMPROVEMENT OF THE METHODOLOGY OF INTERNAL AUDIT OF BUDGET EXPENSES." International Journal of Economics and Innovative Technologies 11, no. 4 (2023): 233–43. http://dx.doi.org/10.55439/eit/vol11_iss4/a25.

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In the article, a study was conducted on the improvement of the methodology of internal audit of budget expenditures, the opinions of economists were studied, and the position of the author was cited. Improving the methodology of internal audit of budget expenditures is important for organizations seeking to improve financial management, strengthen budget control, and ensure optimal use of public funds. Based on the importance of internal audit functions in transparency, accountability and effective management of budget resources by continuously improving audit practices, applying technology-b

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Yulianti, Yulianti, Saifudin Saifudin, and Ratna Novita Sari. "Moderation testing of dysfunctional audit behavior: internal auditor factors on audit quality." Journal of Accounting and Investment 25, no. 3 (2024): 971–89. http://dx.doi.org/10.18196/jai.v25i3.21944.

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Research aims: The objective of this study is to examine the impact of auditor ethics, auditor professionalism, and dysfunctional audit behavior on the quality of audits, considering dysfunctional audit behavior as a potential moderating factor.Design/Methodology/Approach: The research utilized a sample of auditors from public accounting firms across Java, employing convenience sampling through smartPLS 3 software, with a total of 256 auditors participating. Research findings: The findings revealed that both auditor ethics and professionalism positively contribute to audit quality. In contrast

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Hidayanti, Ermina, Kamia Achyuniasih Kunrat, and Syafrizal Ikram. "Implementation of Robotic Process Automation in Public Sector Goods and Services e-Procurement Audit." Khazanah Sosial 4, no. 4 (2022): 662–77. http://dx.doi.org/10.15575/ks.v4i3.20444.

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Indonesia has adopted e-Procurement through an electronic procurement system (SPSE) implemented by the Electronic Procurement Service to improve transparency and efficiency in the procurement of goods and services (LPSE). Although the data/information presented in the LPSE is easily accessible, using the data in the LPSE for supervisory or audit functions is still not optimal, despite the fact that procurement of goods and services is the area with the highest corruption cases in Indonesia. The large amount of data in LPSE makes the audit process difficult because there is too much data to con

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Parker, Lee D., Kerry Jacobs, and Jana Schmitz. "New public management and the rise of public sector performance audit." Accounting, Auditing & Accountability Journal 32, no. 1 (2018): 280–306. http://dx.doi.org/10.1108/aaaj-06-2017-2964.

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Purpose In the context of global new public management reform trends and the associated phenomenon of performance auditing (PA), the purpose of this paper is to explore the rise of performance audit in Australia and examines its focus across audit jurisdictions and the role key stakeholders play in driving its practice. Design/methodology/approach The study adopts a multi-jurisdictional analysis of PA in Australia to explore its scale and focus, drawing on the theoretical tools of Goffman. Documentary analysis and interview methods are employed. Findings Performance audit growth has continued

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Slobodyanik, Yulia, Nataliia Zdyrko, Nataliia Kuzyk, Svitlana Sysiuk, and Iryna Benko. "Audit of public finances: methodological issues and the case of Ukraine." Independent Journal of Management & Production 13, no. 3 (2022): s076—s092. http://dx.doi.org/10.14807/ijmp.v13i3.1900.

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The paper aims to analyze the methodological issues that exist in the field of public finance audit, and find ways to solve them on the example of Ukraine. The methodological basis of the study is the analysis of scientific publications, regulations, standards; best practices analysis; retrospective analysis of ACU’s performance indicators; content analysis of reports on the results of audits; method of logical generalization and systematization in formulating conclusions and recommendations. The study found that an important role in maintaining the functions of the SAI in society is played no

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Hakim, Luqman, Raymond Pardomuan, and Mitsalina Tantri. "Electronic Audit (E-Audit), Audit Judgement, Corruption Detection and Audit Quality: BPK RI." IJHCM (International Journal of Human Capital Management) 7, no. 1 (2023): 1–27. http://dx.doi.org/10.21009/ijhcm.07.01.1.

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Research aims: This research is based on the phenomenon that occurred related to the existence of several limitations faced by the Supreme Audit Agency of the Republic of Indonesia in carrying out audits of financial statements in public sector entities. This condition risks affecting audit quality, resulting in the emergence of information gaps between BPK RI, the public and related stakeholders. The purpose of this study was to examine and analyze whether the effect of each independent variable (X1, X2 and X3), including electronic audit (e-audit), audit judgment and the detection of corrupt

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Erokhina, Ekaterina, and Marina Motolyanets. "Audit In the Russian Federation: Quality Assessment Problems." International Journal of Applied Research in Management and Economics 4, no. 3 (2021): 43–53. http://dx.doi.org/10.33422/ijarme.v4i3.751.

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The aim of the research is to develop a methodology for assessing the quality of audit, which is currently absent in Russian audit practice. The key difference between the methodology is simplicity of calculations, functional and personnel costs for calculations and data analysis. In the course of the study, an algorithm was proposed for conducting an audit quality assessment procedure and calculating an audit quality factor aimed at public declaration of a responsible audit business.

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Wenny Yolanda, Audrey Michelle, Kartini Kartini, and Grace T. Pontoh. "Determinants of Audit Quality at Public Accounting Firms." GATR Journal of Finance and Banking Review VOL. 6 (3) SEPTEMBER- DECEMBER 2021 6, no. 3 (2021): 134–43. http://dx.doi.org/10.35609/jfbr.2021.6.3(3).

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Objective – This study aims to examine and prove the effect of education, experience and audit fee on audit quality. Methodology – The data used are primary data in the form of questionnaires distributed to auditors, both senior and junior auditors at Public Accounting Firms located in Sulawesi. The questionnaires distributed to respondents were 46 auditors and 42 questionnaires were returned and able to processed. Findings – This research used a quantitative approach by measuring the objective data through scientific calculations, derived from samples of certain objects to answer a number of

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Tohirovna, Ibragimova Gulchexra, and Sattorova Mehriniso. "The Role and Significance of The Accounts Chamber of The Republic of Uzbekistan in Implementing State Financial Control." International Journal Of Management And Economics Fundamental 5, no. 5 (2025): 45–47. https://doi.org/10.37547/ijmef/volume05issue05-09.

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The Accounts Chamber of the Republic of Uzbekistan (ACRU) is the country’s supreme audit institution and a keystone of the national architecture of public-sector accountability. Since the 2013 adoption of the Law “On the Accounts Chamber,” successive reforms—most recently the creation of the “State Audit” e-platform and the extension of external audit to the consolidated budget—have expanded the Chamber’s mandate and methodological arsenal. This article analyses the ACRU’s evolving legal foundations, organisational model, audit methodology, and practical results through the prism of the IMRAD

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Aobdia, Daniel. "The Economic Consequences of Audit Firms’ Quality Control System Deficiencies." Management Science 66, no. 7 (2020): 2883–905. http://dx.doi.org/10.1287/mnsc.2019.3301.

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This study seeks to determine the role of audit firms’ quality control (QC) system deficiencies, as measured by the Public Company Accounting Oversight Board (PCAOB) inspection program, on audit quality and profitability. Using a unique data set of firmwide QC deficiencies identified by the PCAOB during its inspections of audit firms, I find a negative association between QC deficiencies, mainly performance related, and audit quality. Furthermore, audits conducted by larger audit firms with more organization-level deficiencies appear less profitable, evidenced by more hours worked on the engag

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Cucunabila, Maulitya, and Sekar Mayangsari. "The Effect of Audit Tenure, Audit Delay and Financial Distress on Audit Quality in Manufacturing and Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period." Jurnal Indonesia Sosial Sains 5, no. 07 (2024): 1639–49. http://dx.doi.org/10.59141/jiss.v5i07.1175.

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In the business sector, quality audits are crucial for ensuring accountability and transparency in an organization's financial statements. In the Indonesian setting, businesses that are listed on the Indonesia Stock Exchange (IDX) must prepare financial statements that undergo auditing by a Public Accounting Firm (KAP) to guarantee that fraud and serious errors are not included in the reports. The purpose of this audit is to give stakeholders assurance about the Company's financial standing. The purpose of this study is to evaluate how audit tenure, audit delay, and financial crisis affect the

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Furqan, Andi Chairil, Ratna Wardhani, Dwi Martani, and Dyah Setyaningrum. "The effect of audit findings and audit recommendation follow-up on the financial report and public service quality in Indonesia." International Journal of Public Sector Management 33, no. 5 (2020): 535–59. http://dx.doi.org/10.1108/ijpsm-06-2019-0173.

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PurposeThis study aims to analyze the effect of audit findings and audit recommendations follow-up on the quality of financial reports and the quality of public services in the context of applying accrual accounting systems to local government in Indonesia. This study also examines whether the quality of the financial report affects the quality of public services.Design/methodology/approachThis study employed cross-sectional regression using data from 1,437 observations from 491 districts/cities for 2014–2016. The data illustrates the conditions prior to the adoption of the accrual accounting

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Khlaponin, Yurii, Volodymyr Vyshniakov, and Oleh Komarnytskyi. "Proof of the possibility for a public audit of a secret internet voting system." EUREKA: Physics and Engineering, no. 1 (January 19, 2023): 189–200. http://dx.doi.org/10.21303/2461-4262.2023.002742.

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The aim of this study is to prove the possibility of building a system of secret Internet voting, in which a full-fledged audit is available to all voters and their proxies. A full-fledged audit should be understood as such an audit, in which everything that may be in doubt is checked. The open block of servers was created using Raspberry Pi 3 Model B type minicomputers, which are widely known and well-established. On the basis of an open block of servers, a full-scale model of the system for conducting experimental voting was created and a detailed methodology for a full-fledged audit was dev

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Khlaponin, Yurii, Volodymyr Vyshniakov, and Oleh Komarnytskyi. "Proof of the possibility for a public audit of a secret internet voting system." EUREKA: Physics and Engineering, no. 1 (January 19, 2023): 189–200. https://doi.org/10.21303/2461-4262.2023.002742.

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The aim of this study is to prove the possibility of building a system of secret Internet voting, in which a full-fledged audit is available to all voters and their proxies. A full-fledged audit should be understood as such an audit, in which everything that may be in doubt is checked. The open block of servers was created using Raspberry Pi 3 Model B type minicomputers, which are widely known and well-established. On the basis of an open block of servers, a full-scale model of the system for conducting experimental voting was created and a detailed methodology for a full-fledged audit was dev

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Renaudin, Frédéric. "L'inflexion des missions de l'Inspection générale de la police nationale : l'audit." Revue française d'administration publique 91, no. 1 (1999): 447–54. http://dx.doi.org/10.3406/rfap.1999.3318.

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The Shift in Tasks of the General Inspection of the National Police : the Audit. In recent years the traditional tasks of scrutiny carried out by the General Inspection of the National Police have shifted towards complementary tasks such as undertaking studies, evaluations and audits. The latter have a preventative dimension, although scrutiny of activities is often a necessary preliminary measure and this means that audits are often badly received by the service targeted. In constructing a detailed methodology for the audit and in putting it into practice, the General Inspection has seen its

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de Nichilo, Stefano. "Creative accounting in Italian public finance: Audit governance and accounting methodology." ECONOMIA PUBBLICA, no. 1 (May 2024): 15–36. http://dx.doi.org/10.3280/ep2024-001003.

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The performance of state-owned enterprises (SOE) depends on the quality of many essential services, the degree of efficiency and effectiveness of most public expenditure and, often, the financial statement of the participating admin-istrations. There are therefore numerous reasons why the financial statement of these companies should be inspired by the highest quality levels. The results of the research presented here, however, do not confirm this expectation and highlight the limitations caused by an uncritical adoption of the capital company model which, focused on measuring the economic res

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Vu, Doan Anh, and Nguyen Xuan Hung. "Factors Influencing the Auditor Independence and Affects to Audit Quality of Supreme Audit Institution of Vietnam." International Journal of Professional Business Review 8, no. 5 (2023): e02197. http://dx.doi.org/10.26668/businessreview/2023.v8i5.2197.

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Purpose: The aim of this study is to explore the factors affect to auditor independence, and impacts auditor independence to audit quality of Supreme Audit Institution (SAI). Theoretical framework: This study explores factors affecting the auditor independence in public sector based on articles pertaining to public sector audits that were published in major publications in the 20th century. The theories were applied in order to build up research model about factors influencing the auditor independence and affects to SAI’s audit quality. Design/methodology/approach: Research using complex techn

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Dr, Davis Ojima. "External Audit and Public Sector Performance: A Case of Selected Public Institutions in Rivers State." Journal of Economics, Finance And Management Studies 08, no. 03 (2025): 1801–15. https://doi.org/10.5281/zenodo.15068287.

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The study surveyed the effect of external audit and the performance of the public sector. Selected public institutions in Rivers State were used as case study. Concept of external audit, public sector management and public sector audit were reviewed. Relevant theories such as Agency, Inspired confidence and Policeman theories were examined in the study. The study also reviewed some empirical literatures. Correlation design was adopted in the methodology where data obtained were correlated. Further analysis of the data presented were reviewed and discussed. Findings of the study revealed amongs

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Biswan, Ali Tafriji, and Dwi Prasetyo Utomo. "Mengelola Audit pada Tahap Perencanaan." Jurnal Studi Pemerintahan dan Akuntabilitas 2, no. 1 (2022): 29–40. http://dx.doi.org/10.35912/jastaka.v2i1.1678.

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Abstract: Purpose): This study aims to review the conformity of the implementation of financial report audit planning carried out by the XYZ Public Accountant Office with auditing standards, and get an overview of how good audit planning practices are considering the risk and management aspects of the engagement are taken into account. Methodology: The method used is descriptive qualitative combining literature studies and field studies. Public Accountant Office (KAP) XYZ (pseudonym) domiciled in Tangerang was used as the object of the case study. Results: The results show that the policies an

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Amirya, Mirna. "Challenges of Internal Auditing in the Indonesian Government." Jurnal Ilmiah Akuntansi 9, no. 2 (2025): 705–19. https://doi.org/10.23887/jia.v9i2.84737.

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There is an essential need for comprehensive research into innovative audit strategies specifically designed to address the persistent challenges faced by internal auditing within Indonesia's government sector. This study delves deeply into these challenges, highlighting the critical role of internal auditing in fostering transparent and accountable financial management across government agencies. By adopting a qualitative research methodology, the study employs a literature review combined with thematic descriptive analysis. The findings from the literature review underscore the indispensable

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Rukuni, Tarisai Fritz, Tafadzwa Clementine Maramura, and Marble Mampa. "A clean audit and service delivery comparative study of two municipalities in Mpumalanga province in South Africa." International Journal of Research in Business and Social Science (2147- 4478) 11, no. 10 (2022): 242–55. http://dx.doi.org/10.20525/ijrbs.v11i10.2164.

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In recent years, most South African (SA) municipalities still need to produce clean audits. In 2018 and 2019, most municipalities in SA needed better-quality financial statements and performance reports. Misrepresentation of financial statements in audit reports is linked to inadequate governance, misappropriation of public funds and poor public service delivery. It is upon this background that this study aimed to: (i) assess perceptions of municipality middle management employees on factors affecting auditing, (ii) evaluate the differences in perceptions among municipality middle management e

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Kidron, Aviv, Yuval Ofek, and Herztel Cohen. "New perspective on the black box of internal auditing and organisational change." Managerial Auditing Journal 31, no. 8/9 (2016): 804–20. http://dx.doi.org/10.1108/maj-07-2015-1220.

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Purpose The shift from the traditional audit towards performance audit implies that internal auditors in the public sector function as change agents who underpin the fundamental change process. This paper aims to propose a model that identifies the determinants of organisational change in the public sector that result from internal auditing and the way internal auditors facilitate it. Design/methodology/approach The conceptual discussion of this paper is based on a review of relevant literature, both practical and academic. Findings This paper develops an innovative model that describes the fa

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Conteh, Abdul, Andy Dwi Bayu Bawono, and Noer Sasongko. "The Role of Internal Audit, Fraud Prevention, and Detection, on Public Sector Financial Performance (Empirical Study at District Councils, Sierra Leone)." Formosa Journal of Science and Technology 3, no. 7 (2024): 1599–622. http://dx.doi.org/10.55927/fjst.v3i7.10424.

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This empirical study investigates the role of internal audit, fraud prevention, and detection on public sector financial performance in Sierra Leone, specifically focusing on district councils. The research aims to determine the impact of fraud prevention, detection on public sector financial performance and provides recommendations for enhancing financial management practices in the public sector. Using quantitative methodology, data was collected through a google form questionnaire from internal auditors and finance officers in Bo, Bonthe, Moyamba, and Pujehun District Councils in the Southe

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Setiawaty, Agus, Unti Ludigdo, and Noval Adib. "Need for Ethics Audit: Its Relevance and Importance in Government Organizations (Case Study of Indonesian Government)." International Journal of Accounting and Business Society 31, no. 3 (2023): 207–32. http://dx.doi.org/10.21776/ijabs.2023.31.3.700.

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Purpose—This paper aims to explore the emergent discourse of ethics audit and advance the relevance and importance of ethics audit as an effective way of maintaining an ethical climate in Indonesian government organizations. Design/Methodology/Approach—This study uses a qualitative approach with Constructivism-Grounded Theory (CGT) analysis to gather field data and find, explore, and formulate findings. CGT is used because the conceptual foundation regarding ethics audit is still developing. Findings—The findings obtained are that the ethics audit proposed in this study is significantly releva

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Chiu, She-Chih, Chin-Chen Chien, and Hsuan-Chu Lin. "Audit quality following the Public Company Accounting Oversight Board’s operation." Corporate Governance: The International Journal of Business in Society 17, no. 5 (2017): 927–46. http://dx.doi.org/10.1108/cg-02-2017-0026.

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Purpose The purpose of this paper is to investigate the extent to which the transition from self-regulation to heteronomy has changed the gap in audit quality between Big Four and non-Big Four auditors. Design/methodology/approach This study analyzes publicly held companies in the USA between 1999 and 2012 using univariate analysis, multivariate analysis and quantile regression analysis. Audit quality is measured with discretionary accruals. Findings This study shows an insignificant difference in audit quality between the clients of Big Four and non-Big Four auditors after Public Company Acco

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Krishna, Kamil, and Maksum Muhammad. "The Effect of Audit Report Lag, Leverage Ratio and Audit Tenure On Going Concern Audit Opinion: Empirical Study of Go Public Companies Listed on the Indonesia Stock Exchange in 2018-2020." Economics and Business Quarterly Reviews 6, no. 1 (2023): 197–206. https://doi.org/10.31014/aior.1992.06.01.498.

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Purpose: The aim of this research is to determine the audit report lag, leverage ratio and audit tenure on going-concern and appropriate audit opinions on go public companies listed on the Indonesia Stock Exchange (IDX). Design/methodology/approach: Method of research used in this research is the exposure of facts on testing the application of audit report lag, audit tenure and leverage ratio on going concern audit opinion. Findings: The outcome of the research indicates that audit report lag and audit tenure have a significant positive effect on going concern audit opinion, but the leverage r

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Mir, Monir, Haiwei Fan, and Ian Maclean. "Public sector audit in the absence of political competition." Managerial Auditing Journal 32, no. 9 (2017): 899–923. http://dx.doi.org/10.1108/maj-03-2016-1357.

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Purpose The paper aims to explore whether different models of public sector audit exist in China without adhering to the goals and objectives of public sector audit systems in democratic jurisdictions. Design/methodology/approach The study is based on a single embedded case study involving multiple methods of data collection including public documents, semi-structured interviews and site visits. The research methods and the analytical framework of the study draw on the concepts of political competition, public sector accountability and audit independence. Findings The study finds that the Chin

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Sanoran, Kanyarat (Lek). "What matters in cost of debt: audit partner public-client specialization or busyness?" Managerial Auditing Journal 35, no. 9 (2020): 1379–99. http://dx.doi.org/10.1108/maj-03-2019-2226.

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Purpose This study aims to examine whether audit partner public-client specialization and busyness impact the cost of debt. Design/methodology/approach This paper uses data from companies in Thailand for the 1998–2016 period. To measure the cost of debt, this study uses the realized interest cost, measured as the total interest expense for the one year ahead divided by the average value of total debt outstanding during that year. Findings The results show a positive association between the cost of debt and two measures of public-client specialization and busyness, which are the number of publi

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M. Rasuli, Arumega Zarefar, Atika Zarefar, and Razana Juhaira Johari. "Professional Scepticism, Independence, Information Technology, Auditor Competence, And Audit Quality." Jurnal Reviu Akuntansi dan Keuangan 14, no. 1 (2024): 243–57. http://dx.doi.org/10.22219/jrak.v14i1.29963.

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Purpose: This study aims to obtain empirical evidence regarding the effect of professional scepticism, independence, information technology, and auditor competence on audit quality. Methodology/approach: This study uses a quantitative approach with primary data in the form of questionnaires. Respondents of this study were 68 auditors of BPK RI Representative of Riau Province. Regression analysis using the PLS-SEM method. Findings: The results showed that professional scepticism and BPK auditor competence significantly positively affected BPK audit quality. Other results show that independence

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