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Journal articles on the topic 'Public audit organization'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

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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2

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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3

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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4

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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7

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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8

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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9

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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Indrayati, Grahita Chandrarin, and Fajar Supanto. "The Influence of Audit Quality on Auditor Performance with Mediating Organizational Commitment and Organization Culture." Journal of Southwest Jiaotong University 56, no. 2 (2021): 350–64. http://dx.doi.org/10.35741/issn.0258-2724.56.2.28.

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This study examines the effect of audit quality, good corporate governance, and transformational leadership on auditor performance with organizational commitment and organizational culture as mediation in public accounting firms in Malang and Surabaya, East Java, Indonesia. This research model is quantitative with a population of 660 public accounting firms in Indonesia, with a sample of 150 active auditors in East Java. Data analysis techniques were performed with documentation from questionnaires and Structural Equation Modeling. The results found that audit quality, good corporate governanc

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Shanasirova, Nodira. "ORGANIZATION AND CONDUCT OF INTERNAL AUDIT SERVICE IN THE PUBLIC SECTOR." Ilgʻor iqtisodiyot va pedagogik texnologiyalar 1, no. 2 (2024): 169–74. http://dx.doi.org/10.60078/3060-4842-2024-vol1-iss2-pp169-174.

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In the article, a study was conducted on the organization and implementation of the internal audit service in the public sector. Based on the study of the current state of the internal audit organization and foreign experience, suggestions and recommendations were made on the implementation of the internal audit service in different foreign countries and the mechanism of its operation in our republic.

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13

Татьяна Борисовна, Турищева. "Features of the impact of internal audit on the quality of procurement in public administration." STATE AND MUNICIPAL MANAGEMENT SCHOLAR NOTES 1, no. 4 (2024): 160–67. https://doi.org/10.22394/2079-1690-2024-1-4-160-167.

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The relevance of this article is due to the importance of the public procurement sphere, the growth of budget funds allocated for procurement, and the need to improve the existing organization of public procurement. The purpose of the article is to determine the features of the influence of internal audit on the quality of public procurement in public administration bodies, determining the implementation of internal audit procedures, as well as differences in the implementation and use of audit in organizations. The research materials include scientific publications and regulatory and legislat

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Pavlova, A. S. "Development of the Conceptual Approach to the Content of the Internal Financial Audit System in the Public Administration Sector." Accounting. Analysis. Auditing 11, no. 3 (2024): 73–86. http://dx.doi.org/10.26794/2408-9303-2024-11-3-73-86.

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The article analyzes theoretical approaches to the elemental composition of the internal financial audit system (hereinafter — IFA) in the public administration sector. The development of internal financial audit, in particular the creation of sufficient methodological support for internal financial audit, is considered as a basis for improving the quality of budget process management and increasing the efficiency of budget expenditures. The purpose of the study is to solve the scientific problem of expanding the internal financial audit in the public sector methodological tools, which is esse

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Andiola, Lindsay M., Denise Hanes Downey, and Kimberly D. Westermann. "Examining Climate and Culture in Audit Firms: Insights, Practice Implications, and Future Research Directions." AUDITING: A Journal of Practice & Theory 39, no. 4 (2020): 1–29. http://dx.doi.org/10.2308/ajpt-19-107.

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SUMMARY This paper synthesizes research related to audit firm climate and culture. Organizational climate and culture are important to any organization but are particularly important in auditing because of the unique tension among being a regulated profession, a for-profit organization, and performing independent audits on behalf of the public interest. This paper's objectives include introducing the constructs of organizational climate and culture and their application to audit research, reviewing the audit literature to synthesize climate and culture findings, and suggesting future research

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16

Volodymyr, Panteleiev. "Consolidation of information about audit, audit organization and audition methods in the EU countries." Economics: time realities 1, no. 47 (2020): 91–113. https://doi.org/10.5281/zenodo.3967554.

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The paper and the table summarize materials on the legal and practical framework for the regulation of audit, quality control of audit services and public oversight audit all countries of EU and Ukraine. The tendencies of organization and regulation of audit activity, variants of influence on the quality of audit services, as well as application of state and non-governmental levers of forming the body of public supervision are indicated. A critical attitude to the regulation of audit, organization and methods of audit in Ukraine is justified. Conclusions are drawn and prospects for further res

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17

Toropova, Irina Semenovna. "MODERN ASPECT OF INTERNAL CONTROL AND AUDIT IN RUSSIAN FEDERATION." Scientific Bulletin: finance, banking, investment., no. 3 (52) (2021): 31–41. http://dx.doi.org/10.37279/2312-5330-2020-3-31-41.

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The conduct of financial and economic activities of organizations, both budgetary and commercial, is associated with possible risks of non-compliance with the current legislation, making unreasonable management decisions by the top and middle management, which leads to reputational and financial losses. In order to forestall financial and reputational losses, organizations form an internal control system. In the Russian Federation, the formation of normative and legislative regulation of the organization and conduct of internal financial control and audit is taking place, both in relation to c

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18

Johnsen, Åge. "Organizing municipal audit: contracting out and audit costs in Norway." International Journal of Public Sector Management 34, no. 4 (2021): 407–24. http://dx.doi.org/10.1108/ijpsm-07-2020-0181.

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PurposeThis paper analyses the deregulation of the municipal audit market in Norway, in particular how organization of the service affected audit costs.Design/methodology/approachThe paper uses multiple regression analysis of administrative as well as survey data of organizational structure and audit costs from 312 municipalities in Norway in 2012.FindingsThe introduction of contracting out in the municipal audit market in Norway in 2004 contributed to a reduction in audit fees eight years after the deregulation, compared to the situation four years before the deregulation. The type of audit,

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19

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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20

Сhaikovskaya, L. А. "Internal audit and financial control: features of the organization in the public sector." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 2 (February 18, 2023): 30–36. http://dx.doi.org/10.33920/med-17-2302-04.

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The article reveals issues related to the peculiarities of the organization of internal audit and financial control in the public sector. Interest in the topic is caused by ongoing changes in the system of internal financial audit and financial control, as a result of which their capabilities have expanded, which will further contribute to the achievement of the goals of public sector organizations. In addition, within the framework of the article, a number of measures are identified, through which it becomes possible to ensure the effective use of internal audit and internal control as a tool

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21

Parushina, Natalya V., and Maxim V. Lozovoy. "Methodological Provisions on Organization and Implementation of Internal Financial Audit in Public Sector." Science Outpost, no. 4(62) (December 31, 2022): 62–71. http://dx.doi.org/10.36683/2076-5347-2022-4-62-62-71.

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The development of internal financial audit in the public sector is due to the improvement of quality and reliability of budget accounting and reporting. Budget accounting and reporting reflect the results of financial and economic activities, the legality and expediency of obtaining and using budget funds, confirm the targeting of state support and subsidizing expenditures. The purpose of the article was to substantiate the importance of organization and conduct of internal financial audit in the public sector, and development of organizational and methodological provisions of audit. The rese

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22

Mury, Luiz G. M. "Performance Audits Focused on the Principle of Effectiveness: An Overview of Public Audit Agencies." Applied Finance and Accounting 4, no. 2 (2018): 45. http://dx.doi.org/10.11114/afa.v4i2.3488.

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According to international standards, performance audit is an independent and objective process for reviewing the economy, efficiency and effectiveness of a government’s program, organization, and/or activity in order to evaluate public management’s performance. The relevance of the matter prompted the present study, which aims to inquire if, when conducting performance audits, Supreme Audit Institutions analyze a procedure’s effectiveness, that is to say, the impact that determined government spending had on the program’s target population. In order to do so, a questionnaire was applied to au

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Campbell, Katherine, and Duane Helleloid. "Individual Decisions and Public Trust: The PCAOB and KPMG." Journal of Business Ethics Education 19 (2022): 231–46. http://dx.doi.org/10.5840/jbee20221914.

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What might seem like a small ethical transgression by an individual can lead to a series of subsequent decisions, and result in serious fraud. This can not only impact the individuals involved and their organizations, but also erode public trust in firms and institutions. When Brian Sweet left a position with the Public Company Accounting Oversight Board (PCAOB), an organization that oversees the inspection of audits, and went to work for KPMG, one of the large accounting firms whose audits he had inspected, he took with him confidential information that he thought could prove useful in his ne

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Muceku, Hysen, and Kreshnik Bello. "Functioning of Public Internal Audit in Albania." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 18 (July 7, 2021): 1047–56. http://dx.doi.org/10.37394/23207.2021.18.99.

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Internal audit is an important tool in helping senior management of organizations to find the right solutions in meeting the objectives. Through findings and recommendations, auditors provide assurance and advice on the management of internal control systems, risk and governance. The management of public organizations in Albania still has an incomplete conception and a low level of awareness on the role of contemporary internal audit services. This is firstly related to the quality of audit activities, where in significant cases the quality of this service is assessed to be not at the levels r

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Brovkina, N. "Audit Peculiarities of Financial Statements of Public Joint-stock Companies." Auditor 8, no. 11 (2022): 36–42. http://dx.doi.org/10.12737/1998-0701-2022-8-11-36-42.

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The article focused on the audit features of financial statements of public joint-stock companies, including: auditing the compliance with the requirements of joint-stock legislation for the organization of internal control and audit in PJSC; requirements for the content of the audit report prepared on the results of the audit of the financial statements of such companies, as well as the practical aspects of meeting these requirements.

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Supardi, Supardi. "Management Audit of the Effectiveness of Human Resources in Government Organizations." Atestasi : Jurnal Ilmiah Akuntansi 5, no. 2 (2022): 681–92. http://dx.doi.org/10.57178/atestasi.v5i2.780.

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Human resources (HR) effectiveness is an essential factor in the success of an organization, especially in a government environment that influences the delivery of public services. This research aims to evaluate the effectiveness of human resources (HR) in government organizations through a management audit approach. This research uses a qualitative approach with descriptive methods. The research results show that management audits in improving the effectiveness of human resources (HR) in government organizations include several essential steps. This includes HR planning by considering SWOT an

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Трухина, Н. В. "FEATURES OF INTERNAL FINANCIAL AUDIT IN PUBLIC INSTITUTIONS." Audit and Financial Analysis, no. 3 (September 15, 2021): 48–52. http://dx.doi.org/10.38097/afa.2021.13.83.004.

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В статье раскрываются актуальные вопросы, связанные с особенностями внутреннего финансового аудита в государственных учреждениях. Интерес к теме вызван несистемным и недостаточным методическим обеспечением вопросов организации и осуществления внутреннего финансового аудита. Долгое время, внутренний финансовый аудит служил простой административной процедурой, состоящей в основном из проверки документов, подсчета стоимости активов и отчетности перед руководством или внешними аудиторами. Однако, сегодня, процесс внутреннего финансового аудита важнее, чем когда-либо. Он оказывает влияние на страте

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Anđelković, Jovana, and Milica Krulj-Mladenović. "Internal audit as one of the key factors of employee accountability in public administration." Pravo - teorija i praksa 41, no. 4 (2024): 34–47. https://doi.org/10.5937/ptp2404034a.

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Internal audit is one of the key mechanisms of good governance, which contributes to increased accountability, with auditors serving as specific guardians of the lawful and proper functioning of an organization. The goal of establishing internal audit is to improve the efficiency and effectiveness of the organization's operations. This paper presents the research findings on the most common irregularities in the work of internal auditors within the public sector. The paper aims to identify the most frequent types of irregularities in the work of internal auditors and highlight the importance o

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Sunarmin, Sunarmin. "ANALISIS OPINI AUDIT TERHADAP KINERJA ORGANISASI." Transparansi Jurnal Ilmiah Ilmu Administrasi 9, no. 1 (2018): 104–15. http://dx.doi.org/10.31334/trans.v9i1.88.

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Financial Statement Audit is an audit conducted by an independent auditor of the financial statements presented by his client to express an opinion on the fairness of the financial statements. The audit report is a formal medium used by the auditor to communicate to interested parties about the conclusions of the audited financial statements. In issuing the audit report, the auditor must comply with the 4 reporting standards set forth in the generally accepted auditing standards.This analysis is a review of several sources, including from manuals, published studies, legislation published by st

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Milandru, Marius, and Sebastian Floştoiu. "Theoretical Guidelines Regarding Performance Audit in the Military Organization." International conference KNOWLEDGE-BASED ORGANIZATION 27, no. 2 (2021): 46–51. http://dx.doi.org/10.2478/kbo-2021-0046.

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Abstract In the contemporary organizational environment, the internal public audit allows the management to develop its action capacity, thus ensuring that its strategy is correctly put in practice and the effects related to economy, efficiency and effectiveness are the expected ones. The implementation of the internal audit in the military organization represents a continuous and modern action that is part of the general effort to streamline the management of public institutions in Romania. The audit solutions must contribute to strengthening the stability of the military institution and to a

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Waqar Dilshad, Muhammad Irfan, Syed Muhammad Kamran Javed, and Zeenat Aftab. "Empirical Evidence of Forensic Auditing and Whistleblower on Fraud Control, Organizational Performance; A Case Study of Public and Private Sectors of Pakistan." Journal of Accounting and Finance in Emerging Economies 6, no. 4 (2020): 937–47. http://dx.doi.org/10.26710/jafee.v6i4.1417.

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Aim of the Study: Fraud proceeds to be a genuine obstacle to the survival and fruitful operations in business organizations hence requiring that they create vigorous measures to as much as conceivable diminish the event. The over required the require for this think about which examined the relationship between forensic and the whistle blowing of fraud control and organization performance within the public and private sector in Pakistan. Forensic reviewing may be a quickly developing field of bookkeeping that includes an investigative fashion of bookkeeping utilized to disclose the exercises of

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Romanova, Diana R. "IMPROVEMENT OF INTERNAL FINANCIAL CONTROL AND AUDIT AS A FUNDAMENTAL FACTOR IN IMPROVING THE EFFICIENCY OF BUDGET USE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2/13, no. 155 (2025): 152–58. https://doi.org/10.36871/ek.up.p.r.2025.02.13.015.

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The article is devoted to the organization of internal financial control and audit in economic entities of the public sector of the economy. The current socio-economic situation requires an increase in the volume of funds in economic entities of various profiles, which requires more precise control over their use. Strengthening control will allow an objective assessment of the feasibility, efficiency, use of allocated funds, how effectively budget funds are distributed and used. The conducted research is based on statistical materials that were received and systematized by the Federal Treasury

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Giniyatullina, D. R. "Improving Internal Audit in the Public Sector." Accounting. Analysis. Auditing 6, no. 2 (2019): 95–100. http://dx.doi.org/10.26794/2408-9303-2019-6-2-95-100.

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The transition to a digital economy, as well as structural changes generated in connection with this and a set of theoretical, methodological and practical issues related to the development of organizational and methodological support of subjects of internal financial auditing in public sector organizations, are relevant and most interesting for scientific study. The last decade has undergone a fundamental change in the organization of internal financial audits, associated with the implementation of international norms and standards in the legislation of the Russian Federation. In accordance w

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Eka Putra, I. Ketut, and Cokorda Gde Bayu Putra. "PENGARUH STRUKTUR AUDIT, TEKANAN WAKTU, DISIPLIN KERJA, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR." Hita Akuntansi dan Keuangan 2, no. 3 (2021): 266–78. http://dx.doi.org/10.32795/hak.v2i3.1813.

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The purpose of this research is toexamine The Effect of Audit Structure, Time pressure, Work discipline and Organization commitment toward Auditor Performance at Public Accountant Office in Denpasar. This research conducted to auditor who work at 16 (sixteen) Public Accountant Office that own in Bali with 120 auditors. Data accumulation method used questioner and analyzed using Double Regression Analysis. Based on the result of distributing 120 questioners, the researcher found that audit Structure, work discipline and organization commitment have positive and significant impact to auditor per

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Bello, Holtjana, and Vjollca Karapici. "The Risk-based Role of Internal Audit within Albania, Public Organizations." International Journal of Business & Technology 1, no. 1 (2012): 11–19. http://dx.doi.org/10.33107/ijbte.2012.1.1.02.

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The aspiration of Albania for European integration has added mandatory requirements for public sector to modernize the internal audit function in adherence with International Internal Auditing Standards. According to such Standards supported by Picket (2005) and CIPFA (2003) the internal audit is an assurance function that provides independent opinion on the effectiveness of internal controls that support the achievement of the organizations objectives. Internal auditors can provide consultancy service, in particular to aid management to improve the organization control environment. Meanwhile,

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Florea, Gheorghe. "Some Considerations regarding the Evolution of Internal Audit in Romania." Anuarul Universitatii Petre Andrei din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice 32 (May 11, 2025): 72–85. https://doi.org/10.63331/upalaw/32/07.

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Organizations, regardless of their type, face a multitude of risks associated with their activities, both internal and external, in achieving their objectives. Therefore, for their management, an important concern is the detection of risks, their classification and taking measures to correct or eliminate them, depending on the order of probability of occurrence and the impact they can have.In this context, the internal audit intervenes, whose role is to support an entity to meet its objectives. The internal audit is a function of the organization, whose role and significance depend mainly on t

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Sokolenko, L. F. "Detection and evaluation of fraud during the public sector audit." Statistics of Ukraine 97, no. 2 (2022): 95–103. http://dx.doi.org/10.31767/su.2(97)2022.02.10.

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The activities of public sector institutions are an area, which is sensitive to the fraud risks. This is due to the significant use of budget funding, the existence and access to state property. Fraud and corruption are serious threats to the functioning of the public sector because of the potential financial and reputation damage and consequences from fraud for the institution. The application of international standards and best practices of public sector audit will allow to detect and prevent cases of fraud. It will help to save budget funds and state property. The research is based on the r

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Situmeang, Christian Vanda, Jhon Rinendy, and Judith Tagal Gallena Sinaga. "Komite Audit Dan Profitabilitas Mempengaruhi Audit Delay Pada Perusahaan Publik Sektor Energi Tahun 2020-2022." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 4 (2024): 7025–33. http://dx.doi.org/10.31539/costing.v7i4.9889.

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This study plans to assess the impact of review councils and productivity on postpones in sending yearly monetary reports that have been evaluated by open bookkeeping firms in energy area organizations recorded on the Indonesia Stock Trade (IDX) from 2020 to 2022. Utilization of auxiliary information from 258 populace monetary reports gave by 86 public organizations was completed, yet just 63 evaluated monetary reports met the rules for being inspected utilizing the purposive examining technique. The exploration results show that the review panel and company productivity all the while adversel

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Anderson, Urton L., Margaret H. Christ, Karla M. Johnstone, and Larry E. Rittenberg. "A Post-SOX Examination of Factors Associated with the Size of Internal Audit Functions." Accounting Horizons 26, no. 2 (2012): 167–91. http://dx.doi.org/10.2308/acch-50115.

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SYNOPSIS This study develops and tests a conceptual model articulating factors associated with internal audit function size in the post-SOX era. These factors include audit committee characteristics, internal audit characteristics and mission, internal audit activities performed by others (including outsourced providers and other divisions within the organization), and organization characteristics. Results from a survey of 173 public and private companies reveal that internal audit function size is positively associated with: (1) better audit committee governance, (2) greater organizational ex

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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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Patskan, V. V. "INTERNATIONAL ACCOUNT COOPERATION THE CHAMBER AS THE SUPREME AUDIT AUTHORITY OF UKRAINE WITHIN THE BILATERAL AND MULTILATERAL FRAMEWORK INTERNATIONAL TREATIES." Actual problems of native jurisprudence, no. 06 (March 2, 2020): 96–101. http://dx.doi.org/10.15421/3919102.

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The article is devoted to the International cooperation of the Accounting Chamber as the supreme audit institution of Ukraine in the framework of bilateral and multilateral international treaties. International cooperation is an important tool for the institutional development of the Accounting Chamber and for enhancing its ability to perform the functions of the supreme audit institution of Ukraine. In the framework of bilateral and multilateral international treaties as well as in the framework of bilateral cooperation, international cooperation provides for the exchange of experience and kn

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Liukinevičienė, Laima, and Audra Jokubauskienė. "Possibilities of Performance Audit to Increase the Transparency of Activities in the Municipality." Socialiniai tyrimai 44, no. 1 (2021): 53–76. http://dx.doi.org/10.15388/soctyr.44.1.4.

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The article analyzes the implementation of the transparency principle in implementing the performance audit in the municipality. The performance audit is qualified as a specific control function in order to objectively assess the functionality of public sector entities in terms of economy, efficiency and effectiveness, initiating operational and governance advancement. It is important to investigate this object in municipalities due to the following factors: 1) according to the assessment of the transparency of Lithuanian municipalities published in 2019 by “Transparency International” of the

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Alshemsi, Hussain Khalil, and Abdulla Mohameed Ahmed Ayedh. "The Role of Senior Management in Public Shareholding Companies in the Telecommunications Sector in the United Arab Emirates in Supporting the Internal Audit Unit." Al Hikmah International Journal of Islamic Studies and Human Sciences 4, no. 4 (2021): 275–320. http://dx.doi.org/10.46722/hkmh.4.4.21l.

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Internal audit has become one of the most important means of organizations controlling tasks and achieving objectives. As the internal audit is an important activity for the organization to achieve its goals, adhere to regulations and legislation, and reduce cases of fraud, financial and administrative corruption. Therefore, the research aims mainly to identify the role of senior management in public shareholding companies in the telecommunications sector in the United Arab Emirates in supporting the internal audit unit. The study population consisted of 3 public shareholding companies in the

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Reynolds, Gary, Mareta Timo, Anjileena Dev, Tracey Poole, and Nikki Turner. "Effective general practice: audit and feedback for the primary series of immunisations." Journal of Primary Health Care 6, no. 1 (2014): 40. http://dx.doi.org/10.1071/hc14040.

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INTRODUCTION: General practice immunisation audits do not always match the national rates recorded on the New Zealand (NZ) National Immunisation Register (NIR). AIM: To complete audits at one general practice for infants requiring the primary series of immunisations (6-week, 3-month and 5-month vaccines) over a 12-month period and compare findings with the NIR audit. METHODS: A manual and electronic practice management system (PMS) audit were compared with identical NIR audit parameters for completion of the 5-month vaccination from 1 February 2011 to 1 February 2012. All three results were th

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MOLDOVAN, Octavian, and Felicia Cornelia MACARIE. "The Transformation of Romanian Internal Public Audit between 2006 and 2020." Transylvanian Review of Administrative Sciences, no. 67 E (October 28, 2022): 21–43. http://dx.doi.org/10.24193/tras.67e.2.

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"The article analyzes how internal public audit (IPA) transformed in Romania between 2006 and 2020, in order to explore: (a) the degree in which cen tral and local public institutions organized their IPA activities as a specialized department or in an asso ciative structure; (b) how did the human resources allocated to IPA activities transformed in this period (focusing on employment, the ability to cover the needs of public organizations and the educational/ professional specialization of internal auditors), and (c) how IPA missions changed over time. The empiri cal research consists of a det

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Volodymyr Pikhotskyi and Vitalii Rysin. "STATE CONTROL AND PUBLIC AUDIT IN THE MANAGEMENT OF PUBLIC FINANCES." European Cooperation 1, no. 41 (2019): 38–51. http://dx.doi.org/10.32070/ec.v1i41.20.

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The presence of an organized system of control over the production, distribution and redistribution of gross domestic product is an important prerequisite for the functioning of the state. Therefore the issue of rational management and use of public financial resources becomes particularly relevant in the conditions of economic instability and the growth of the public budget deficit. The assessment of world experience in the development of public finance management systems illustrates their focus on improving the efficiency of public funds using, as well as on providing quality services to soc

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Almgrashi, Ahmed, and Abdulwahab Mujalli. "The Influence of Sustainable Risk Management on the Implementation of Risk-Based Internal Auditing." Sustainability 16, no. 19 (2024): 8455. http://dx.doi.org/10.3390/su16198455.

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Risk management exerts a significant influence on the competitiveness of an organization and its operational processes. It presents opportunities for expansion, foresight, and the need to promote sustainability. Many organizations have executed comprehensive risk management processes. Moreover, internal audit has increasingly attracted managers’ attention, forming the basis of modern governance methods. The aim of this study is to examine, from the viewpoint of the agency, the impact of the role of internal auditors, training in risk management, and management support on risk management. Follo

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Wołowiec, Tomasz, Łukasz Wojciechowski, Piotr Waszak, Sebastian Zupok, and Ewa Golec. "Administrative-legal and organization-management conditions of audit in the public finance sector units." Journal of Modern Science 57, no. 3 (2024): 199–216. http://dx.doi.org/10.13166/jms/190957.

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Internal audit is performed in a diverse legal and cultural environment, for organizations that differ in their goals, size, complexity and structure. Internal auditing is performed by people both inside and outside the organization. Although the aforementioned differences may affect the practice of auditing in different environments, the application of the International Standards for the Professional Practice of Internal Auditing is an essential condition for the internal auditor and internal audit to fulfill their duties. Internal control is an immanent feature of the management process. In

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Валеев and Azat Valeev. "Performance audit of the efficiency of the budget expenses on agriculture." Vestnik of Kazan State Agrarian University 8, no. 3 (2013): 5–9. http://dx.doi.org/10.12737/1311.

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The significant funds annually are allocated under the government’s support for agriculture from the federal budget and the subject’s budgets of the Russian Federation. In this regard, one of the priorities of the control and audit departments should carry out audit of the use of public funds to support agriculture (hereafter - the performance audit). Auditing the effectiveness includes three main phases: a preparatory phase, during which the preliminary study of the control measures subjects, according to its results, the guidelines for the conduct of the performance audit are prepared; the m

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Lestari, Depi, Sepky Mardian, and M. Asmeldi Firman. "Why don't auditors use computer-assisted audit techniques? study at small public accounting firms." Indonesian Accounting Review 10, no. 2 (2020): 105. http://dx.doi.org/10.14414/tiar.v10i2.1974.

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This study aims to examine the effect of technology, organization, and environment on the use of Computer-Assisted Audit Techniques (CAATs). The object of this study is the auditors working at Public Accounting Firms in Jakarta area. Sampling is done using purposive sampling technique. Data collection is carried out through questionnaires. The research method used is associative research with Partial Least Square (PLS), Structural Equation Modeling (SEM), and Parallel Least Square (PLS) approaches. The results of this study show that technology, organization, and environment (TOE) do not have

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