Academic literature on the topic 'Public audit organization'

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Journal articles on the topic "Public audit organization"

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Kyung, Jongsoo. "A study on strengthening the positive function of self-audit through cooperative audit of local public corporations and institutions." Korean Association for Local Public Enterprises 18, no. 2 (2022): 23–42. http://dx.doi.org/10.24020/kjlpe.2022.18.2.23.

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Local public institutions (local public corporations and institutions, etc.) have increased significantly by region due to the increase in demand for public goods and services in the local. Local public institutions are constantly required to improve transparent management and efficiency while simultaneously pursuing public and entrepreneurial qualities. Now, appropriate pre-audit function for efficient management of local public institutions is required. However, the reality is that the organization of the audit field or the self-audit function of the audit organization is insufficient depend
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Balan, A. Alla, and V. Tetiana Bukoros. "Territorial communities as a subject of public audit." Economic journal Odessa polytechnic university 4, no. 10 (2019): 14–19. https://doi.org/10.5281/zenodo.3834721.

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The article discusses the concept of integrated territorial communities as an object of public audit. The methods of organization of the audit of territorial communities are considered, the key points that should be considered during the public audit are analyzed. The legal framework for conducting public audits of territorial communities has been investigated.
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Kurganskiy, Aleksey A. "COMPARATIVE ANALYSIS OF THE ORGANIZATION AND CONDUCT OF AUDIT IN THE PUBLIC AND COMMERCIAL SECTORS OF THEЧECONOMY OF THE RUSSIAN FEDERATION". EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 8/1, № 140 (2023): 145–55. http://dx.doi.org/10.36871/ek.up.p.r.2023.08.01.017.

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To date, it is safe to say that there have been movements in the convergence of public audit and audit in the commercial sector. The purpose of this article is to compare the organization and conduct of audit in the public and commercial sectors of the economy of the Russian Federation. If we consider the trends in the development of audit (public and commercial), we note that an important direction is the harmonization and consistency of cooperation between audit organizations and government agencies. The process of audit convergence in the public and commercial sectors began in 2017. In this
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Riani, Deni. "INITIATING A SHARIA AUDIT MODEL FOR ZAKAT MANAGEMENT ORGANIZATIONS IN INDONESIA." Filantropi : Jurnal Manajemen Zakat dan Wakaf 3, no. 1 (2022): 20–37. http://dx.doi.org/10.22515/finalmazawa.v3i1.5457.

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The proliferation of zakat management organizations in Indonesia is part of the zakat problem in Indonesia. The zakat management organization as an intermediary organization between muzaki and mustahiq must have a management basis that is trustworthy, professional, transparent and accountable. The presence of Law Number 23 of 2011 and Government Regulation Number 14 of 2014 provides a legal basis for sharia audits to be carried out as a guarantee of security and comfort for muzakki in paying zakat through BAZNAS and LAZ. The main objective of the shariah audit is to provide certainty of compli
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Fadila, Ahmad, and Yan Rahadian. "Usulan Rancangan Perumusan Opini Audit Internal Pada Kegiatan Audit Aparat Pengawasan Intern Pemerintah." Jurnal Riset Akuntansi dan Keuangan 7, no. 2 (2019): 389–406. https://doi.org/10.17509/jrak.v7i2.17241.

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Abstract. The research proposed to provide input to the Government Internal Supervisory Apparatus or Aparat Pengawasan Intern Pemerintah (APIP) on the importance of the application of internal audit opinion, analyze the perceptions of auditors, auditors, and users of the internal audit opinion opinion applied, and use the formulation of internal audit opinions in accordance with the results of APIP audit reports . Case studies use case study methods with qualitative methods. The object of research is five APIP units for audit, and one unit of research results for APIP audits. The research data
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Tynybayeva, D. T., L. Z. Beisenova, and R. T. Karibzhanova. "Organization and audit process of the quasi-public sector." ECONOMIC Series of the Bulletin of the L N Gumilyov ENU, no. 4 (February 2, 2023): 175–83. http://dx.doi.org/10.32523/2079-620x-2020-4-175-183.

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The paper describes the questions on organization of an audit of subjects of the quasipublic sector in the Republic of Kazakhstan, to which enterprises are a participant or stateshareholder. The organization of the audit is determined in order to establish basic principlesand requirements for the audited organization. The audited organization is the Kazakhstanihydrocarbon exploration, production, processing and transportation operator, representing theinterests of the state in the oil and gas industry of Kazakhstan - the joint-stock company NationalCompany KazMunayGas. In carrying out its acti
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Oleh Serniak, Natalia Kalynchuk, Oleh Serniak, Natalia Kalynchuk. "TO THE PROBLEM OF INSTITUTIONAL AUDIT OF PUBLIC AUTHORITIES IN UKRAINE." Socio World-Social Research & Behavioral Sciences 08, no. 02 (2022): 66–73. http://dx.doi.org/10.36962/swd08022022-66.

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The purpose of the article is to justify the need to introduce an institutional audit of public authorities in Ukraine as one of the responses to modern challenges in the system of public management and administration. In the research there were used methods of a systematic approach to studying the concept of institutional audit, as well as methods of analysis, generalization, systematization, and forecasting to describe the components of the institutional audit’s ecosystem. Іnstitutional audit is singled out from among other types of audits; the need to increase the institutional capacity of
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Vasilev, Presiyan. "Audit Opinions in the Public Sector: Nature and Types." Socio-Economic Analyses 13, no. 2 (2022): 260–69. http://dx.doi.org/10.54664/ruhx1309.

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In order to reach the statement of an audit opinion, it is necessary to perform various activities that serve as a guarantor, so that the audited organization carries out its activities in accordance with the legal and by-law requirements and the general framework for financial reporting. The main purpose of the article is to clarify the nature and types of audit opinions expressed by the National Audit Office of Bulgaria for the period 2005–2020. The main conclusion reached is that public sector organizations should improve their internal control environment, which would help accounting.
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Yariev Sherzod Shukurjanovich. "IMPROVEMENT OF PUBLIC PROCUREMENT AUDIT." Sciental Journal of Education Humanities and Social Sciences 3, no. 2 (2025): 58–62. https://doi.org/10.62536/sjehss.2025.v3.i2.pp58-62.

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This article considers theoretical issues of organization of public procurement audit, which is a component of financial control. Furthermore, the article presents regulatory legal basis of the public procurement audit in the context of economy digitalization.
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Saktaganova, Akmaral Bakytovna, and Yerik Bulatovich Ahmetov. "SOCIAL AUDIT IN THE REPUBLIC OF KAZAKHSTAN: PROBLEMS AND PROSPECTS." Bulletin of the Institute of Legislation and Legal Information of the Republic of Kazakhstan 4, no. 79 (2024): 282–88. https://doi.org/10.52026/2788-5291_2024_79_4_282.

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This article explores the contemporary landscape of social auditing. Research paper examines international best practices in social auditing, and analyzes the key elements shaping social auditing’s developing in the Republic of Kazakhstan. Making conclusion that conducting social audits within enterprises is essential. The article examines the international experience of social audit, highlighting the key principles and practices. In particular, the following are analyzed: social audit standards, methods and tools, the role of stakeholders. Social audit is a systematic process of evaluating an
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Dissertations / Theses on the topic "Public audit organization"

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Murdock, Jennifer Melody. "An External Communication Audit of the National Tropical Botanical Garden." BYU ScholarsArchive, 2003. https://scholarsarchive.byu.edu/etd/63.

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This study presents the results of an external communication audit of the National Tropical Botanical Garden (NTBG), a congressionally chartered nonprofit organization dedicated to the conservation of tropical plant diversity. Information was gathered during the communication audit through interviews with NTBG's key decision makers, content analyses of NTBG's primary publications, and a questionnaire measuring the public-organization relationship. The audit assesses NTBG's external communication policies, practices, capabilities, and needs in the context of systems theory and external relation
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Слободяник, Ю. Б., Ю. Б. Слободяник та Y. Slobodyanik. "Державний аудит в Україні: теорія, методологія, організація". Diss., Одеський національний економічний університет, 2014. http://dspace.oneu.edu.ua/jspui/handle/123456789/3711.

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Дисертаційне дослідження спрямоване на вирішення проблеми формування теоретико-методологічних і організаційних засад, методичного забезпечення та практичних рекомендацій щодо становлення і розвитку державного аудиту в Україні. Проведено ретроспективу контролю державних фінансів для з’ясування місця і ролі в ньому державного аудиту; конкретизовано сутність поняття “державний аудит”, уточнено його функції, предмет, об’єкти та суб’єкти. Обґрунтовано класифікацію видів і форм державного аудиту; сформульовано постулати державного аудиту, розкрито його основоположні принципи. Внесено пропозиції щодо
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Teodoro, André Filipe Lampreia. "Determinantes da qualidade em auditoria interna." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21055.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O presente estudo procura contribuir para a literatura da temática Qualidade em Auditoria Interna, identificando os determinantes que a promovem, relacionados com a forma de atuação dos profissionais da área. A estratégia de investigação passou pela formulação e distribuição de um questionário, tendo os dados sido recolhidos por canais eletrónios. Para a análise dos dados, foi utilizado o software SmartPLS 3.0, uma vez que o modelo do estudo se encontra estruturado sob a forma de PLS-SEM. A amostra é constituída por 115 auditor
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Koblížková, Martina. "Audit obecně prospěšné společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114551.

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The thesis is focused on non-profit organizations auditing, especially on public benefit corporations. Thesis is divided into theoretical and practical part. Theoretical part is dedicated to general definition of non-profit sector and specification of public benefit corporations. This is followed by the definition of auditing and auditing procedures. In the practical part of thesis these auditing procedures are applied to the selected public benefit corporation. The main aim of the thesis is to acquaint the reader with the specifics of auditing in non-profit sector
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Mat, Daud Zaidi. "The study of the audit expectations gap in the public sector of Malaysia." Thesis, University of Stirling, 2007. http://hdl.handle.net/1893/447.

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The audit expectations gap is a prominent issue in the private sector. However, in the public sector, the audit expectations gap is an emerging issue that has received little attention by reseachers. To date, only a limited number of studies on the audit expectations gap in the public sector are available, either in the context of a financial audit or a performance audit. This study focused on the audit expectations gap in the context of the latter. The importance of the performance audit function in the Malaysian public sector, combined with recent developments related to this type of audit i
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Mitchell, A. Chase. "An Audio-Visual Ethnographic Case Study of International, Rural, Nonprofit Public Relations Geared Towards Sustainable Development." Digital Commons @ East Tennessee State University, 2012. https://dc.etsu.edu/etd/1422.

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This paper analyzes nonprofit public relations and its relationship to development communication. It evaluates previous attempts to integrate the two fields for development purposes. The author then offers an alternative approach, a so-called public relations for community development (PRCD) model. The PRCD model is then tested in the form of a case studyùincluding digitally recorded video interviews and observationùon Warm Heart Worldwide, Inc. (WHW), an American-founded and operated nongovernment organization (NGO) in Phrao District, northern Thailand. The study aims to identify which elemen
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Gale, Lesia. "The relationship between leadership and employee empowerment for successful total quality management /." View thesis, 2000. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20040311.130341/index.html.

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Thesis (Ph.D.) -- University of Western Sydney, Macarthur, 2000.<br>"A theis presented to the University of Western Sydney, Macarthur in fulfilment of the requirements for the degree of Doctor of Philosophy, June, 2000.''--t.p. Bibliography: leaves 235-287.
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Gineikienė, Lina. "Lietuvos sporto mokymo įstaigų veiklos atitiktis viešųjų institucijų funkcijoms." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140127_115211-30111.

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Raktiniai žodžiai: veiklos auditas, sporto mokymo įstaigos, sporto sistema, viešosios institucijos. Darbo objektas: SMĮ veiklos auditas. Darbo tikslas: ištirti SMĮ veiklos audito patirtį, siekiant įvertinti jų atitikimą viešųjų institucijų funkcijoms. Darbo uždaviniai: 1. Apibrėžti veiklos audito sampratą, atskleidžiant jos kompleksiškumą ir identifikuoti turinį. 2. Identifikuoti veiklos audito etapus ir atskleisti kriterijų ypatumus viešųjų institucijų vertinimo kontekste. 3. Pristatyti Lietuvos sporto sistemos valdymą ir atskleisti SMĮ kaip viešųjų paslaugų tiekėją. 4. Atlikti SMĮ uždavinių
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Scarlato, Michele. "Sicurezza di rete, analisi del traffico e monitoraggio." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2012. http://amslaurea.unibo.it/3223/.

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Il lavoro è stato suddiviso in tre macro-aree. Una prima riguardante un'analisi teorica di come funzionano le intrusioni, di quali software vengono utilizzati per compierle, e di come proteggersi (usando i dispositivi che in termine generico si possono riconoscere come i firewall). Una seconda macro-area che analizza un'intrusione avvenuta dall'esterno verso dei server sensibili di una rete LAN. Questa analisi viene condotta sui file catturati dalle due interfacce di rete configurate in modalità promiscua su una sonda presente nella LAN. Le interfacce sono due per potersi interfacciar
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Chen, Yi-hua, and 陳奕樺. "Audit Quality, Organization Type and Financial Performance: Evidence from Public Accounting Firms in Taiwan." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/19006199023777713552.

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碩士<br>國立雲林科技大學<br>會計系研究所<br>95<br>From the supply of audit market, this paper investigates the relationship between auditor size and audit quality, and the impact of audit quality on the financial performance of public accounting firms. Empirical data are obtained from the Survey Report of Public Accounting Firms in Taiwan during 1889-2004. All of the public accounting firms are classified into big firms, medium firms, and small firms by size. The statistical technique of principal components analysis is used to extract audit quality from the number of professionals with possessing master’s or
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Books on the topic "Public audit organization"

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International, Congress of Supreme Audit Institutions (14th 1992 Washington D. C. ). Proceedings: Fourteenth International Congress of Supreme Audit Institutions, Washington, D.C., October 1992. U.S. General Accounting Office, 1992.

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International Congress of Supreme Audit Institutions (14th 1992 Washington, D.C.). Actas del congreso [microform]: Decimocuarto Congreso Internacional de las Entidades Fiscalizadoras Superiores, Washington, D.C., Octubre de 1992. General Accounting Office de los Estados Unidos, 1992.

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International Congress of Supreme Audit Institutions (14th 1992 Washington, D.C.). Actes: Quatorzième Congrès international des institutions supérieures de contrôle des finances publiques, Washington, D.C., Octobre 1992. U.S. General Accounting Office, 1992.

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United States. General Accounting Office and International Organization of Supreme Audit Institutions, eds. Bericht: Vierzehnter Internationaler Kongre der Obersten Rechnungskontrollbehörden, Washington, D.C., Oktober 1992. General Accounting Office der Vereinigten Staaten, 1992.

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International Congress of Supreme Audit Institutions (14th 1992 Washington, D.C.). Actas del congreso [microform]: Decimocuarto Congreso Internacional de las Entidades Fiscalizadoras Superiores, Washington, D.C., Octubre de 1992. General Accounting Office de los Estados Unidos, 1997.

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International Congress of Supreme Audit Institutions (14th 1992 Washington, D.C.). Actes: Quatorzieme Congres international des institutions superieures de controle des finances publiques, Washington, D.C., Octobre 1992. U.S. General Accounting Office, 1992.

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Virginia. General Assembly. Joint Legislative Audit & Review Commission. Report of the Joint Legislative Audit and Review Commission on organization and management review of the State Corporation Commission to the Governor and the General Assembly of Virginia. Commonwealth of Virginia, 1987.

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Sil'vestrov, Sergey, Vladimir Starovoytov, Vladimir Bauer, et al. Strategic planning in the public sector of the economy. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1081855.

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This collective monograph continues a series of scientific studies and publications on the problems of strategic planning, which have been carried out for several years at the Financial University under the Government of the Russian Federation with the involvement of specialists from other scientific and educational organizations. A series of research papers in 2017-2019 was devoted to the analysis of strategic development risks and the analysis of global strategic planning practice, the general methodology of strategic planning and forecasting (including in the context of ensuring Russia's ec
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San Francisco (Calif.). Office of the Controller. City Services Auditor Division. Board of Supervisors: Political activity audit : RISE Institute. Office of the Controller, 2006.

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San Francisco (Calif.). Office of the Controller. City Services Auditor Division. Board of Supervisors: Political activity audit : Museo ItaloAmericano. Office of the Controller, 2006.

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Book chapters on the topic "Public audit organization"

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Xanthopoulou, Aggelia, Michalis Skordoulis, Panagiotis Arsenos, and Petros Kalantonis. "The Effect of Internal Audit on Universities’ Reliability and Performance." In Strategic Innovative Marketing and Tourism. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-51038-0_106.

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AbstractThe aim of this paper is to present a theoretical analysis on how internal audit can influence universities’ reliability and performance. The paper’s methodological approach refers to the study and evaluation of the relevant literature. In recent years, governments are demonstrating a growing interest and willingness to use public money to fund public organizations through several measures, procedures, and incentives that are closely in line with the principles of corporate governance. The goal is to create a coherent public administrative system of accountability, integrity, and trans
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Nundy, Samiran, Atul Kakar, and Zulfiqar A. Bhutta. "Clinical Audit." In How to Practice Academic Medicine and Publish from Developing Countries? Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-16-5248-6_46.

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AbstractAudit literally means ‘official inspection of an organization’s data or finances, typically by an independent body’. While most audits relate to financial matters, medical audits are used by health care professionals to evaluate, estimate, and improve the care of their patients in an organized way. These can be internal or external. Medical audit provides a systemic feedback to health authorities about the quality of medical care that was being given. With the help of audits, doctors learn about what they have been practicing, comparing their results with other benchmarks, and thus cha
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Agustiawan, Mohd Nor Hakimin Yusoff, and Tahirah Abdullah. "Bibliometric Analysis of Internal Audit Quality of Public Sector Organizations." In Contributions to Management Science. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-48770-5_24.

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Rabaiah, Husni Ibrahim Asad, Mustafa Mohd Hanefah, Rosnia Masruki, and Nurul Nazlia Jamil. "Review of the Public Sector Organizations’ Environment: Accounting and Internal Control Systems, and Audit Quality." In Lecture Notes in Networks and Systems. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-08084-5_4.

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Nedyalkova, Plamena. "Presentation of the Foreign Practice on the Assessment of the Internal Audit Quality in Public Sector Organizations." In Contributions to Management Science. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-29329-1_14.

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González-Sordé, Mariona, and Marina Pujadas-Farreras. "Examining the Accessibility of Online Educational Content: A Case Study of Second-Language Learning Videos." In Transforming Media Accessibility in Europe. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-60049-4_14.

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AbstractThe digital age has transformed the ways we approach education, customizing learning experiences to cater to student preferences. However, this transition often neglects the needs of many learners, making both physical and online classrooms not fully accessible. Although experienced organizations have shared instructions on how to create accessible educational content and how to design inclusive learning platforms, when it comes to how this is put into practice, much remains to be done. This case study assesses the accessibility of online educational content, with a specific focus on s
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Ganga G. "Green Audit for the Environmental Sustainability." In Green Public Procurement Strategies for Environmental Sustainability. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7083-7.ch003.

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Green Audit works as an environmental consultancy and reviews organizations with the aim of monitoring the performance of companies and organizations whose activities might threaten the environment and the health of citizens. Green Audit is to give citizens the information they need to be able to question when an institute or organization is destroying the environment which we all depend on. Most of the public and private organizations do not have suitable strategies to inspect or suggest the control measures be taken to avoid or reduce such environmental risk, which provided the impetus for t
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Gerke, Lynne, and Gail Ridley. "Tailoring CobiT for Public Sector IT Audit." In Information Technology Governance and Service Management. IGI Global, 2009. http://dx.doi.org/10.4018/978-1-60566-008-0.ch005.

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This chapter examines the potential to use an audit program based on the Control Objectives for Information and related Technologies (CobiT) framework for IT audit within a public sector audit office. It documents research that derives, implements and evaluates such a program with the cooperation of the public sector audit office in an Australian state. Additionally a comparison of the study results was undertaken with those of Guldentops, van Grembergen and de Haes (2002), Liu and Ridley (2005) and the European Organisation of Supreme Audit Institutions (EUROSAI) IT Working Group CobiT Selfas
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"Adverse Selection and Insurance with uherrima Jidcs." In Incentives, Organization, and Public Economics, edited by Avinash Dixit. Oxford University PressOxford, 2000. http://dx.doi.org/10.1093/oso/9780199242290.003.0003.

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Abstract The theory of screening and mechanism design has come a long way since Mirrlees’ (1971) pioneering solution of the optimum income tax problem. The general idea is that an agent who has private information that affects the principal’s pay-off must be given a suitable share of the economic rent or surplus in the relationship to induce him to reveal this information by his action, that is, to achieve screening by self-selection. Other methods of obtaining the information, such as investigation or audit to obtain the information, are implictly assumed to be too costly to use. In reality t
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Mulyk, Yaroslavna. "ORGANIZATION AND IMPROVEMENT OF INTERNAL AUDIT IN THE ENTERPRISE MANAGEMENT SYSTEM." In Theoretical and practical aspects of the development of modern scientific research. Publishing House “Baltija Publishing”, 2022. http://dx.doi.org/10.30525/978-9934-26-195-4-7.

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The purpose of the paper are the issues related to the organization and improvement of internal audit in the enterprise management system. Methodology. The study is based on a dialectical method using a systematic approach to knowledge of economic phenomena, processes inherent in the system of public financial control and internal audit, in particular. The research used general and special methods based on the systematic study of economic phenomena. Results. It is determined that internal audit is an assessment of the enterprise in order to provide its owners and management with prompt and unb
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Conference papers on the topic "Public audit organization"

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Strapuc, Constantin. "Internal public audit in the local public administration in Romania - retrospective and perspective." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.29.

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Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. In particular, the internal public auditing takes the form of a functionally independent and objective activity of assurance and advice for the decision-makers of the organization, designed to add value and improve the activities of the public entity. The present paper is intended to be a retrospective look at how the internal public audit activity was organized and carried out in the Romanian local public administration, as well as an anticipation of
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Yakovenko, Dmitry A., Soslan V. Tskhovrebov, Natalya V. Burdanova, and Mstislav D. Yakovenko. "Internal audit as the basis of management system." In Sustainable and Innovative Development in the Global Digital Age. Dela Press Publishing House, 2022. http://dx.doi.org/10.56199/dpcsebm.ajgq4705.

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A public law company is a relatively new form of legal entity that combines features of public entities (subjects of public law), unitary non-profit and corporate commercial organizations (subjects of private law). Such conflation of public and private law has led to the integration of certain elements of the management system from each of the above listed legal forms within the framework of a public law company: in public law companies it is required to establish supervisory board, management board (or the sole executive body - general director), audit committee, internal audit service and in
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Lope Abdul Rahman, Alifah Aida, Shareeful Islam, and Ameer AI-Nemrat. "Measuring sustainability for an effective Information System audit from public organization perspective." In 2015 IEEE 9th International Conference on Research Challenges in Information Science (RCIS). IEEE, 2015. http://dx.doi.org/10.1109/rcis.2015.7128862.

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Toapanta, Segundo Moisés T., Nahim Alexander Peralta P., and Luis Enrique Mafla Gallegos. "Definition of Parameters to Perform Audit in Cybersecurity for Public one Organization of Ecuador." In ICETM 2019: 2019 2nd International Conference on Education Technology Management. ACM, 2019. http://dx.doi.org/10.1145/3375900.3375913.

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Kralj, Stjepan, and Nataša Mujčić Sukalić. "Review of the Remetinec roundabout reconstruction project in Zagreb." In 6th International Conference on Road and Rail Infrastructure. University of Zagreb Faculty of Civil Engineering, 2021. http://dx.doi.org/10.5592/co/cetra.2020.1228.

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A very complex problem of the main roundabout projects development concerning the solutions given in the location permit and preliminary design, as well as new knowledge about communal infrastructure is given. Based on the new geodetic survey, subsequent requirements of the audit, investors, and obtained special conditions, it was necessary to adapt the technical solutions of the preliminary design. Particularly demanding work was defining the protection of the construction pit. The solution foreseen by the preliminary design and location permit for the works to be carried out under the traffi
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Iliev, Plamen. "Challenges to Internal Audit in Public Sector Organizations." In University for Business and Technology International Conference. University for Business and Technology, 2017. http://dx.doi.org/10.33107/ubt-ic.2017.234.

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Udalov, A. A., and Z. V. Udalova. "FOREIGN EXPERIENCE IN APPLYING ANALYTICAL PROCEDURES IN THE AUDIT OF AGRICULTURAL ORGANIZATIONS." In STATE AND DEVELOPMENT PROSPECTS OF AGRIBUSINESS. DSTU-PRINT, 2020. http://dx.doi.org/10.23947/interagro.2020.1.283-286.

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The article provides an example of foreign experience in the use of analytical procedures in the audit of agricultural organizations. The definitions of analytical procedures of companies such as the. Public Company Accounting Oversight Board (PCAOB), RSM Global, Lutz Accounting and the Association of Financial Professionals (AFP) are examined. In addition, the work provides examples of analytical procedures for the audit of agricultural organizations used by these organizations
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Babuci, Petru, and Aliona Birca. "The influence of internal audit on the effectiveness of risk management in the public sector." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.33.

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This article delves into the critical role of internal audit in enhancing the effectiveness of risk management within the public sector. With a strong focus on the public entities of the Republic of Moldova, the study investigates how structured internal auditing practices contribute to a robust governance framework, especially in the face of contemporary economic and geopolitical challenges. Drawing on a comprehensive analysis of internal audit reports, governmental regulations, and risk management frameworks, the research employs methodologies such as correlation analysis to uncover the dyna
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Supataev, Kylychbek. "The Current State of Audit Services in the Kyrgyz Republic." In International Conference on Eurasian Economies. Eurasian Economists Association, 2011. http://dx.doi.org/10.36880/c02.00312.

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Studied the organizational aspects of the formation and current state of audit services for the whole country, as well as by region. Problems of the quantitative growth of skill-certified auditors and its impact on improving the quality of the audit. Explored public knowledge about the necessity and usefulness of the audit, and its influence on the formation of national capital in total capital of real sector of the economy. The role of audit in the development of financial and economic activities of businesses. Determined the influence of audit on the transition economy, reviewed its present
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Bello, Holtjana, and Vjollca Karapici. "The Risk-based Role of Internal Audit within Albania, Public Organizations." In University for Business and Technology International Conference. University for Business and Technology, 2012. http://dx.doi.org/10.33107/ubt-ic.2012.31.

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Reports on the topic "Public audit organization"

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Fleitas, Alejandra, Deborah Sprietzer, Maria del Pilar Locano, and Héctor Rabade. Transparency and Confidence in the Public Sector: Advances in Supreme Audit Institutions in Latin America and the Caribbean (2002-2012). Inter-American Development Bank, 2014. http://dx.doi.org/10.18235/0006234.

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Between 2002 and 2012, countries in Latina America and the Caribbean have made considerable progress in modernizing their Supreme Audit Institutions (SAIs). Today, 70% of SAIs have adopted a modernized approach based on five pillars: harmonization, standardization, risk and results, transparency, and diversification. While challenges remain, these improvements have increased transparency and the confidence in public institutions of the region. This document presents the key conclusions of a study conducted by the Inter-American Development Bank, in collaboration with the Organization of Latin
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