Relevant bibliographies by topics / Public audit theory

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Public audit theory'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Public audit theory"

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Alla, A. Balan, and O. Bondarenko Alisa. "Public audit: theory and practice." Economics: time realities 6, no. 46 (2019): 21–25. https://doi.org/10.5281/zenodo.3877090.

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The article states that the concept of «public audit» at the stage of development of this sphere does not fully reflect its essence, so there is a need to clarify and supplement this definition. The essence and content of auditing activity in Ukraine is disclosed, the author 's vision of the term «public audit» is offered in the context of the formation of a still imperfect system of public auditing model of state financial control in Ukraine. The regulatory framework for the regulation of public audit activities in Ukraine has been studied. The definitions that app
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Su, Huishui, Yu Lu, Oleksii Lyulyov, and Tetyana Pimonenko. "Good Governance within Public Participation and National Audit for Reducing Corruption." Sustainability 15, no. 9 (2023): 7030. http://dx.doi.org/10.3390/su15097030.

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The globalization process and acceptance of a new paradigm for world development aimed at attaining sustainable development require extending the concept of good governance, which allows the improvement of institutional quality. At the same time, governance performance depends on corruption and public participation in national audits. The paper aimed to analyze the impact of public participation in national audits on corruption governance. The object of investigation was 30 Chinese provinces for 2008–2017. The study applied a regression model with the preventive, exposed, and defensive functio
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REDKO, О. "Public supervision of audit. Theory vs practice." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3-4 (December 30, 2022): 36–47. http://dx.doi.org/10.31767/nasoa.3-4-2022.04.

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The article conducts a comparative analysis of the theory and practice of the organiza­tion of public supervision in the world and in Ukraine. It is concluded that there is a partial discrepancy between the principles of public supervision and the practice of its implementa­tion. It is stated that supervision is only in words public, but in practice - state. Ukraine is on the path of full repetition of foreign experience in the field of public control over the audit. It is concluded that the concentration of power over the audit profession in a state body that is not subordinate to anyone and
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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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Cîmpan, Marius, Cătălin-Paul Păcuraru-Ionescu, and Sorin Nicolae Borlea. "The value of public audit - theories and empirical evidence." Journal of Financial Studies 8, no. 14 (2023): 24–36. http://dx.doi.org/10.55654/jfs.2023.8.14.2.

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This study is a review of the main issues in public audit. The theoretical concepts of operation, organizational differences, national and regional peculiarities, visions of specialists in the field, etc. are investigated. Practically all states in the world have institutions or commissions with the ability to check the bodies that work with public money. There are three basic models based on which any superior entity in the public audit functions: Westminster, the board of administration, and Napoleonic. Obviously, variations may appear. However, there are more and more trends of structural a
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Hanif AR, Muh Amir, Nirwana Nirwana, and Darmawati Darmawati. "The Influence of Accountability, Transparency, and Moral Reasoning on the Audit Quality of the Inspectorate of West Sulawesi Province." Paradoks : Jurnal Ilmu Ekonomi 8, no. 1 (2024): 1–16. https://doi.org/10.57178/paradoks.v8i1.1014.

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High-quality audits are essential for fostering transparency and accountability in public financial management, ultimately enhancing public trust. This study examines the effects of accountability, transparency, and moral reasoning on audit quality at the Inspectorate of West Sulawesi Province. Data were collected from 50 auditors with an 80% response rate using a quantitative approach and survey method. The results reveal that accountability and transparency significantly influence audit quality, while moral reasoning shows no significant effect. These findings align with agency theory, highl
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Šalienė, Asta, Daiva Tamulevičienė, and Manuela Tvaronavičienė. "Focus of performance audit recommendations on the approach of public value creation: The case of the National Audit Office of Lithuania." JOURNAL OF INTERNATIONAL STUDIES 17, no. 4 (2024): 1–28. https://doi.org/10.14254/2071-8330.2024/17-4/1.

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Performance audits help to evaluate the performance of the audited public sector entities and, if the recommendations are implemented, contribute to their improvement. In light of the fact that the public sector is primarily concerned with the creation of value for society and for consumers of public services, it is essential that the impact of performance audits is determined with a specific focus on the creation of public value. Although the theory that Supreme Audit Institutions contribute to the creation of public value through their performance audit reports is beginning to emerge in the
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Zhang, Long, and Yuanchun Yu. "The Audit Bureau of City Y Studied the Audit of "Economic Responsibility Project of Human Resources and Social Security Bureau of City Y"." International Journal of Education and Humanities 19, no. 2 (2025): 128–33. https://doi.org/10.54097/ktcwn824.

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This study takes the "Economic Responsibility Audit of the Y City Human Resources and Social Security Bureau" project as an example, and analyzes the shortcomings in the economic responsibility audit process of public sectors by combining principal-agent theory, risk management theory, and power balance theory. In the examples discussed in this paper, comprehensive full-process audits have played a good supervisory role in identifying deficiencies in the legality of duties performed and the effectiveness of resource utilization during the audit process. However, we also found that this audit p
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Aswar, Khoirul, Fahmi Givari Akbar, and Noegrahini Lastiningsih. "Determinants of Audit Quality in Indonesia Supreme Audit Institution: A Conceptual Study." Information Management and Business Review 12, no. 2(I) (2020): 38–41. http://dx.doi.org/10.22610/imbr.v12i2(i).3075.

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This research is based on the problem of poor audit practices by the Big Four audit firms and the mid-tier audit firms in UK in 2018/2019 cycle, which is indicated as audit failure. This resulted in sanctions and fines that increased significantly from the previous year. Problems related to audit quality are also experienced by government internal auditors in Indonesia. This is due to several factors such as the quality of government internal auditor resources that are still below the lowest service standards as a public institution, lack of available apparatus and low competency, and limited
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Risdiana, Dina, Siti Asmanah, and Luqman Hakim. "PENGARUH PROSEDUR, FEE DAN PROFESIONALISME AUDIT TERHADAP KUALITAS AUDIT DENGAN REMOTE AUDIT SEBAGAI VARIABEL MODERASI STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA SELATAN." TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN 4, no. 3 (2024): 241–47. http://dx.doi.org/10.55047/transekonomika.v4i3.646.

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This study aims to determine Procedures, Audit Fees and Professionalism on Audit Quality with Remote Audit Moderating Variables (Study at Public Accounting Firm in South Jakarta). This research method is included in quantitative research with the type of primary data source and uses attribution theory and positive accounting theory. The population in this study were public accounting firms in the South Jakarta area and the samples in this study were partners, supervisors, managers and seniors who worked at public accounting firms in the South Jakarta area. The number of samples in this study w
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Dissertations / Theses on the topic "Public audit theory"

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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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Fully, Richard Baros, and Kortu Duke David. "Causes of Audit Delay and their Effects on Public Sector Audit Quality : (a case of the Supreme Audit Institution of Liberia - General Auditing Commission)." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20758.

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Audit delay refers to the time from the end of the country or company’s financial year to the date of the audit report. The chances of delay of audit in the public sector are pervasive and as such the expectations of users of these audit reports may differ which could result in the quality and reliability of these audits within this sector to be questioned. Accordingly, the purpose of this study is to explore the external and internal factors that cause audit delay and the aftermath they have on public sector audit quality. As for this study, its original value correlates with the espousal of
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Murdock, J. Melody. "An external communication audit of the National Tropical Botanical Garden /." Diss., CLICK HERE for online access, 2003. http://contentdm.lib.byu.edu/ETD/image/etd194.pdf.

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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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Koubaissi, Nabil, and Jonas Mårtensson. "Utvärdering av upphandlade äldreboenden." Thesis, Linnéuniversitetet, Institutionen för socialt arbete, SA, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-24382.

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The aim of this study was to understand how evaluations are implemented and used in procured nursing homes for elderly. Our methodological approach consisted of a single-case study research. The case in this study was Växjö municipality. Three procured nursing homes for elderly were chosen in the municipality as examples of implementation and use of evaluation. The method for retrieving empirical data and the analyzing of it was based on triangulation. The empirical data was retrieved by semi-structured interviews with representatives from Växjö municipality and the suppliers. Empirical data w
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Adistambha, Kevin. "Embedded lossless audio coding using linear prediction and cascade coding." Access electronically, 2005. http://www.library.uow.edu.au/adt-NWU/public/adt-NWU20060724.122433/index.html.

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Suiter, Wendy. "Text manipulation voice with audio or acoustic augmentation /." Access electronically, 2007. http://www.library.uow.edu.au/adt-NWU/public/adt-NWU20080228.103431/index.html.

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Axén, Linus, and Erik Fyhrlund. "Revisionens kostnadsutveckling : En jämförande studie mellan publika bolag och kommuner i Sverige." Thesis, Linköpings universitet, Företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-98243.

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Introduktion Revisionskostnaden styrs till stor del av förhållandet mellan utbud och efterfrågan. Tidigare studier har funnit ett flertal bakomliggande faktorer som påverkar revisionskostnadens storlek i publika bolag och kommuner. Behovet av en jämförande studie har tidigare påpekats för att kartlägga revisionskostnadernas skillnader över tid. Syfte Syftet med studien är att jämföra och förklara utvecklingen av revisionskostnadernas storlek i publika bolag och i den kommunala sektorn över tid. Metod Studiens deduktiva ansats innebär att tidigare forskning och befintliga teorier har legat till
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Lauri, Marcus. "Narratives of governing : rationalization, responsibility and resistance in social work." Doctoral thesis, Umeå universitet, Statsvetenskapliga institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-119783.

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For many years, Sweden has had a reputation for having a comprehensive and women friendly welfare state. However, as in many other European countries during the past few decades, the organization and governing of welfare has undergone profound changes. Through interviews with social workers and the application of theories of governmentality, this thesis analyzes the expressions and consequences of such current organization and governing. One result is that the introduction of meticulous documentation practices of social workers contact with clients, regulate their interaction and constitute a
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Blake, Greyory. "Good Game." VCU Scholars Compass, 2018. https://scholarscompass.vcu.edu/etd/5377.

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This thesis and its corresponding art installation, Lessons from Ziggy, attempts to deconstruct the variables prevalent within several complex systems, analyze their transformations, and propose a methodology for reasserting the soap box within the display pedestal. In this text, there are several key and specific examples of the transformation of various signifiers (i.e. media-bred fear’s transformation into a political tactic of surveillance, contemporary freneticism’s transformation into complacency, and community’s transformation into nationalism as a state weapon). In this essay, all of t
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Books on the topic "Public audit theory"

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Palmer, Anna J. Practical consequences of the theory of public choice: The role of the audit commission as a control device. University of the West of England, 1992.

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

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Division, San Francisco (Calif ). Office of the Controller City Services Auditor. Board of Supervisors: Political activity audit : Tigresse Fashion, LLC. 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 : Ace Legal Assistance. 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 : Up From Darkness, Inc. Office of the Controller, 2006.

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Division, San Francisco (Calif ). Office of the Controller City Services Auditor. Board of Supervisors: Political activity audit : The Allen Group, LLC. 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 : Footloose Dance Company, Inc. Office of the Controller, 2006.

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Book chapters on the topic "Public audit theory"

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Adamska, Agata, Leszek Bohdanowicz, and Jacek Gad. "Audit Committees in Supervisory Boards of Polish Public Companies: Theory, Practice and Regulations." In Corporate Governance in Central Europe and Russia. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-39504-9_4.

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Sarisoy, Özkan. "The Transition from Self-Regulation to Public Oversight in the Independent Audit: An Investigation of Developments by Accounting Sub-Culture." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-6636-7_3.

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Sarisoy, Özkan. "The Transition from Self-Regulation to Public Oversight in the Independent Audit: An Investigation of Developments by Accounting Sub-Culture." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-6636-7_3.

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Huong, Giang Nguyen Thuc, Hanh Minh Thai, and Dao Thanh Binh. "Agency Theory in University Governance and the Role of Internal Audit: From the Private Sector Perspectives to the Case of Vietnamese Public Higher Education Institutions." In Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022). Atlantis Press International BV, 2023. http://dx.doi.org/10.2991/978-94-6463-076-3_46.

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Power, Michael. "Twenty-Five Years of the Audit Society." In The Resilience of New Public Management. Oxford University PressOxford, 2024. http://dx.doi.org/10.1093/oso/9780198883814.003.0003.

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Abstract In this chapter I revisit the motivation and core arguments in Power (1997) and focus on three specific weaknesses raised by critics: UK centrism; the tendency to ‘sample on the dependent variable’; and, despite articulating a logic of auditability, the absence of any theory of the underlying mechanism by which audit society effects persist and mutate. An answer to these criticisms and a possible research agenda has appeared over 20 years later in the form of a dynamic model of the audit trail as a formative process (Power, 2021). The chapter outlines the key elements of this model an
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Damola, Olugbade, and Audrey Hlabisang Legodi. "Enhancing Public Sector Audit Education Through AI-Driven Simulations." In Advances in Computational Intelligence and Robotics. IGI Global, 2025. https://doi.org/10.4018/979-8-3373-5550-4.ch003.

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As artificial intelligence (AI) continues to revolutionize education, its integration into public sector auditing training represents a critical frontier. This chapter systematically reviews the literature on AI-driven simulations in public sector audit education, analyzing their efficacy, applications, and inherent challenges. A comprehensive screening of 871 studies from Web of Science and Scopus yielded 11 peer-reviewed articles, which were thematically analyzed to identify key findings. The review highlights the transformative potential of AI simulations in fostering critical skills, bridg
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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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Kayhan, Fatih. "Internal Audit, Internal Control Systems in Finance Industry in the Changing Business Environment, Evidence From Turkey as an Emerging Economy." In Managing Inflation and Supply Chain Disruptions in the Global Economy. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-6684-5876-1.ch018.

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The purpose of this chapter is to review internal audit and internal control functions in the banking industry by taking into account the international COSO framework. The financial industry is regarded as one of the key elements of a stable economy. It is a well-known fact that financial institutions in general—banks in particular (public or private, foreign or local)—need to have a sound internal system to implement the high principle of ‘maker-checker-supervisor-auditor'. The study examines the application of internal systems in the Turkish banking industry primarily and covers not only the
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Bohinc, Rado. "Regulation of Public Finances in Slovenia in Light of Financial Constitutionality." In Regulation of Public Finances in Light of Financial Constitutionality : Analysis on Certain Central and Eastern European Countries. Central European Academic Publishing, 2022. http://dx.doi.org/10.54171/2022.zn.ropfatilofc_10.

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The purpose and the objectives of this chapter is to present briefly some of the legal theory of finance, followed by information on recent developments and current challenges in financial law and to present relevant financial institutions in the Republic of Slovenia (RS). This chapter is comprised of four subchapters. The first subchapter deals with the legal theory of finance, presenting theoretical views on public finance and financial law, about legal nature of the public budget, further on the legal theory of finance and on theoretical views related to constitutional provisions and the pe
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Rahman, Haseeb Ur, Saeeda Rehman, Muhammad Zahid, Amin Jan, and Alam Rehman. "Does Corporate Governance Prevent Corporate Debacles?" In Corporate Insolvency Law and Bankruptcy Reforms in the Global Economy. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-5541-4.ch011.

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The renowned agency theory and thus most of the corporate governance (CG) regulations stress upon the independence of corporate boards and its various committees such as nomination and audit, among others. However, the review of the specific previous empirical literature does not fully support this public myth by unveiling that independence-related CG practices such as separate leadership structure, the majority of independent directors on the board, and independence of the nomination and audit committees could not escape the demise of Enron, WorldCom, and Global Crossing in the USA. Also, the
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Conference papers on the topic "Public audit theory"

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Roy, Marie-Josée, Marie-Christine Roy, and Lyne Bouchard. "Applying a Knowledge Audit Strategy for Public Corporate Boards." In ICEGOV '15-16: 9th International Conference on Theory and Practice of Electronic Governance. ACM, 2016. http://dx.doi.org/10.1145/2910019.2910047.

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Miranda, Samuel. "Regulation without Transparency Impedes Compliance." In 2022 29th International Conference on Nuclear Engineering. American Society of Mechanical Engineers, 2022. http://dx.doi.org/10.1115/icone29-92653.

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Abstract In November 2020, the Office of the Inspector General (OIG) of the Nuclear Regulatory Commission (NRC) issued its annual audit plan, which includes an audit concerning transparency (i.e., the public trust and confidence) in the NRC’s regulatory activities. [3] The audit will examine the NRC’s practice of allowing “drop-in” visits, by senior executives of licensees, especially during times when the NRC staff could be evaluating and deciding on regulatory matters that directly affect the interests of those licensees. In 2017, the OIG conducted a related audit that also focused upon the
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Zhan, Xiaoyu. "Public Sector Internal Audit, a Tool for Assessing the Achievement of the Development Objectives by the Public Authorities." In 3rd International Conference Global Ethics -Key of Sustainability (GEKoS). Lumen Publishing House, 2023. http://dx.doi.org/10.18662/lumproc/gekos2022/09.

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This scientific research study is an attempt to answer the question ”Is the public sector internal audit a management tool for assessing the regional and local sustainable development programs and projects ?” in a constructive approach, that could bring value to both the economic theory, and the economic and social practice. The starting point of the study was the public sector internal audit’s work that was undertaken within the ministry that manages the public funding for sustainable development. The analysis of the public sector internal audit typology, that was carried out in the 2016-2021
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Dionisijev, Ivan, and Gorana Roje. "THE ROLE OF SUPREME AUDIT INSTITUTIONS IN BETTER MANAGING PUBLIC SECTOR ASSETS - SOME EVIDENCE FROM NORTH MACEDONIA." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2022. http://dx.doi.org/10.47063/ebtsf.2022.0006.

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Public Sector Asset Management is a crucial process for the progress of a society, while Supreme Audit Institutions are designated as one of the main stakeholders related to that process. Although PSAM has been the subject of research in recent years, especially by western countries that have established the concept of New Public Management for a long time, there is still a lack of evidence on the meaning and role of public sector auditing for improving that process. The purpose of this paper is to provide empirical evidence on the role of the Supreme Audit Institution in the Republic of North
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Nevická, Denisa. "Rodový audit ako nástroj boja proti rozdieľom v odmeňovaní Islande a v Slovenskej republike." In Naděje právní vědy 2022. University of West Bohemia, Czech Republic, 2023. http://dx.doi.org/10.24132/zcu.nadeje.2022.432-439.

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The topic of gender audits in labor law is relatively heterogeneous in the European states. While in Iceland, gender audits are a common part of labor law culture, in the Slovak Republic it is a new phenomenon that has no basis in legislation. In the article, the author deals with the essentials of a gender audit as well as its use in labor relations in order to achieve equality in payment and a way to fight pay gap. Furthermore, the author analyzes the approach to gender audits in Iceland and the Slovak republic and points out their advantages as well as pitfalls. In the author’s opinion a ge
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Dobovšek, Bojan, and Peter Premrl. "Problematika upravljanja gospodarskih družb v večinski lasti lokalnih skupnosti." In Varnost v ruralnih in urbanih okoljih: konferenčni zbornik. Univerzitetna založba Univerze v Mariboru, 2020. http://dx.doi.org/10.18690/978-961-286-404-0.4.

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Violations related to the disposal of real property at the local community level are attracting ever more attention; that is why we focused on the management of capital investments by municipalities and legal entities owned by municipalities. We reviewed the already performed audits of the Court of Audit to obtain answers on how municipalities manage local community companies and where violations of the law occur. The reviewed audit reports on the regularity of municipal operations show that some municipalities have established companies intending to circumvent public finance regulations and t
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Malchev, Bojan, Zorica Bozhinovska Lazarevska, Ivan Dionisijev, Todor Tocev, and Atanasko Atanasovski. "TRANSPARENCY REPORTS AND AUDIT MARKET ANALYSIS IN THE REPUBLIC OF NORTH MACEDONIA." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2022. http://dx.doi.org/10.47063/ebtsf.2022.0005.

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Transparency reports are a communication link between audit firms and the general public about their work, internal policies, and quality control to increase the trust of information users. On the other hand, the need for transparency in audit firms is a factor that aims to substantially improve and maintain the quality of audits at the highest level. This paper is quantitative and qualitative research on the transparency of audit firms in the Republic of North Macedonia and analysis of the financial data contained in them, focusing on the audit firms' revenue. Through a detailed elaboration o
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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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Pham, Quoc-Cuong, Agnes Lapeyronnie, Christelle Baudry, et al. "Audio-video surveillance system for public transportation." In 2010 2nd International Conference on Image Processing Theory, Tools and Applications (IPTA). IEEE, 2010. http://dx.doi.org/10.1109/ipta.2010.5586783.

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Enaw, Ebot Ebot, and Njei Check. "Information Systems Security Audits in Cameroon's Public Administration." In ICEGOV '18: 11th International Conference on Theory and Practice of Electronic Governance. ACM, 2018. http://dx.doi.org/10.1145/3209415.3209425.

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Reports on the topic "Public audit theory"

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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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Khan, Mahreen. Evaluating External Government Audit. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.140.

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This rapid literature review of primary and grey sources found substantial evidence of the merits of donor support to Public Financial Management (PFM) initiatives but no specific evidence assessing donor support for external government audit, such as Supreme Audit Institutions (SAIs). PFM reforms are established as being generally beneficial, assist in reducing or preventing corruption, increasing transparency and accountability, as well as improving service delivery quality, although the exact impacts are difficult to measure. Performance auditing has recently attracted more attention than t
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Keefer, Philip, and Benjamin Roseth. Grand Corruption in the Contracting Out of Public Services: Lessons from a Pilot Study in Colombia. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003335.

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Do targeted transparency interventions reduce corrupt behavior when corrupt actors are few and politically influential; their behavior imposes small costs on numerous individuals; and corrupt behavior is difficult to observe? Results from a study of informal audits and text messages to parents, meant to curb corruption in the School Meals Program of Colombia, suggests that they can. Theory is pessimistic that transparency interventions can change the behavior of actors who exert significant influence over supervisory authorities. Moreover, inherent methodological obstacles impede the identific
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Petrunoff, Nick, Amanda Dominello, Ally Hamer, Liz King, Nikki Woolley, and Sian Rudge. Strategies to increase shade in public playgrounds: A realist review. The Sax Institute, 2022. http://dx.doi.org/10.57022/ssdy7898.

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Australia has one of the highest skin cancer incidences globally. Quality shade, which is a well-designed and correctly positioned combination of natural and built shade, can reduce solar ultraviolet radiation exposure by up to 75%. Existing shade in playgrounds in NSW was benchmarked in 2020-2021; this demonstrated a clear need for improvements to be made. This realist review sought to find evidence of shade targets and other complex strategies to increase shade in playgrounds. Fifty-nine documents (31 peer reviewed and 28 grey literature) contributed data to address the evidence review quest
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Perfit, Janine, Mariko Russell, and Jorge E. Muñoz-Ayala. Improving the Quality of Statistics in Belize. Inter-American Development Bank, 2014. http://dx.doi.org/10.18235/0009236.

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In modern public management the use of statistics for decision making is essential. Evidence-based policy, as well as results-based public management, cannot operate effectively without reliable and timely data. Likewise, without more specialized, quality statistics, the achievement of development objectives cannot be appropriately monitored, or the effectiveness of development plans evaluated. In the specific context of Belize, the importance of a well-functioning statistical system is essential to the process of economic and social development of the country. Yet, according to the evidence c
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Siar, Sheila, and Pauline Joy Lorenzo. Implementing Crisis and Risk Communication in a Pandemic: Insights from LGUs' COVID-19 Experience. Philippine Institute for Development Studies, 2022. https://doi.org/10.62986/dp2022.32.

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Local government units (LGUs) are at the forefront of the Philippine government’s COVID-19 pandemic response. One of their most important functions is crisis and risk communication to ease public fear, mitigate the damage caused by the pandemic, and promote the adoption of health and safety protocols to control the spread of COVID-19. However, only a few studies on local governments’ COVID-19 experience are present, and an in-depth study of the crisis and risk communication of Philippine LGUs has not been done yet. To fill this gap, this study investigated the communication strategies used by
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Atwood and Franklin-Alderman. PR-339-093702-R01 Human Factors Influences on Pipeline Damage - Phase II Final Report. Pipeline Research Council International, Inc. (PRCI), 2012. http://dx.doi.org/10.55274/r0010790.

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Pipeline operators expend substantial efforts to develop, implement, and audit their Public Awareness and Pipeline Damage Prevention Programs. While the rate of pipeline damage incidents from third-party and outside force impacts has progressively declined over a period of several decades, these events remain a high priority for the pipeline industry and external stakeholders. One key focus area for Encroachment Detection and Damage Prevention is understanding and managing Human Factors influences in damage prevention programs. This document presents the findings of the Phase II study on the i
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Masuku, Phindile T., Ziyanda Dlamini, and Fabrizio Santoro. Understanding the Tax Payment Compliance of Companies: Evidence from Eswatini. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.040.

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Corporate income tax (CIT) compliance is a critical aspect of maintaining a fair and robust tax system. It ensures that businesses fulfil their legal tax obligations and contribute their fair share to public finances. However, achieving high compliance rates is often challenging due to various factors including, among others, the complexity of the tax system, economic factors (income levels, audit probabilities, liquidity constraints, tax benefits etc.) and businesses’ perceptions about the tax system and government. The Eswatini Revenue Service (ERS) database was used to access returns and pa
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Chhor, Auston. Drought resilience for Nicola River salmon. Raincoast Conservation Foundation, 2024. http://dx.doi.org/10.70766/912.482.

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The summer of 2024 is shaping up to be one of the most devastating drought years in history. The province’s snowpack, which is the largest source of water in the summer, is on average 63% of normal levels, with some regions like Vancouver Island 46% of normal. Last summer, low rainfall records were set across the province, with many regions recording their driest summers in history. In BC, droughts are expected to get worse as a result of climate change as glaciers retreat, precipitation falls as rain in the winter instead of snow, and summer air temperatures rise. Using publicly available hyd
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Barajas, Jesus, Lindsay Braun, Amanda Merck, Bob Dean, Paul Esling, and Heidy Persaud. The State of Practice in Community Impact Assessment. Illinois Center for Transportation, 2022. http://dx.doi.org/10.36501/0197-9191/22-011.

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The objective of this research was to provide recommendations to the Illinois Department of Transportation for updating and revising the “Community Impact Assessment Manual” in accordance with the latest research and practice. The guide incorporated findings from a literature review, a scan of state department of transportation (DOT) community impact assessment (CIA) guidance and manuals, a survey of practitioners from state DOTs involved in CIA, and a series of interviews with those same practitioners to recommend process updates. According to the Federal Highway Administration, community imp
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