Relevant bibliographies by topics / Public auditing

Contents

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

Academic literature on the topic 'Public auditing'

Author: Grafiati
Published: 4 June 2021
Last updated: 31 January 2023

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Public auditing.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Public auditing"

1

Ying Miao, Ying Miao, Qiong Huang Ying Miao, Meiyan Xiao Qiong Huang, and Willy Susilo Meiyan Xiao. "IPAPA: Incentive Public Auditing Scheme against Procrastinating Auditor." 網際網路技術學刊 23, no. 7 (December 2022): 1505–17. http://dx.doi.org/10.53106/160792642022122307006.

Full text
Abstract:
<p>Cloud storage provides convenience in managing data for users. Data integrity becomes important because data owner (DO) loses control of their data once it is uploaded to the cloud server (CS). Public auditing is used to check data integrity in cloud storage. Traditional public auditing schemes introduce a third-party auditor (TPA) to help users check their data. However, TPA is assumed to be trusted in these schemes, which may not be practical. A dishonest TPA may provide a good report to DO without executing the auditing task timely. If the data loss could not be detected timely, it may cause a great loss to DO. In this paper we aim to solve these problems using blockchain technique. In our scheme DO, TPA and CS interact with blockchain via smart contracts. We utilize a time-locked deposit smart contract to incentive TPA and CS for their fulfillment in the auditing task honestly. Otherwise, they would be amerced. We use storage smart contracts to ensure the auditing process transparency, and utilize zero-knowledge proof to protect DO&rsquo;s privacy. The scheme is extended to support batch auditing to reduce the user&rsquo;s cost. Experimental results show that our scheme is efficient and practical.</p> <p>&nbsp;</p>
APA, Harvard, Vancouver, ISO, and other styles
2

Kim, Dongmin, and Ik Rae Jeong. "Certificateless Public Auditing Protocol withConstantVerification Time." Security and Communication Networks 2017 (2017): 1–14. http://dx.doi.org/10.1155/2017/6758618.

Full text
Abstract:
To provide the integrity of outsourced data in the cloud storage services, many public auditing schemes which allow a user to check the integrity of the outsourced data have been proposed. Since most of the schemes are constructed on Public Key Infrastructure (PKI), they suffer from several concerns like management of certificates. To resolve the problems,certificatelesspublic auditing schemes also have been studied in recent years. In this paper, we propose a certificateless public auditing scheme which has theconstant-time verification algorithm. Therefore, our scheme is more efficient than previous certificateless public auditing schemes. To prove the security of our certificateless public auditing scheme, we first define three formal security models and prove the security of our scheme under the three security models.
APA, Harvard, Vancouver, ISO, and other styles
3

Slobodianyk, Yuliia, Svitlana Shymon, and Volodymyr Adam. "COMPLIANCE AUDITING IN PUBLIC ADMINISTRATION: UKRAINIAN PERSPECTIVES." Baltic Journal of Economic Studies 4, no. 5 (February 11, 2019): 320. http://dx.doi.org/10.30525/2256-0742/2018-4-5-320-331.

Full text
Abstract:
Purpose. In December 2016, the updated INTOSAI standards for government auditing were enacted that provided a methodological basis for conducting various forms of public audit, in particular, public compliance auditing. The use of ISSAIs is aimed at maintaining high-quality control measures to ensure the public administration system accountability and transparency. The aim of the research is to consider the current state and prospects of introducing the public compliance auditing into the practice of the Supreme Audit Institution in Ukraine. Design/ methodology/approach. The methodological basis of the study was to conduct the best practices comparative analysis in public auditing and to implement the desktop study of theoretical scientific researches, open analytical data produced by governmental and non-governmental bodies. Findings. The analysis of the Accounting Chamber of Ukraine’s reports proved that the control activities contained the compliance auditing elements. In this context, a proper legal framework for carrying out compliance auditing is not yet established and the appropriate methodological developments are not available. The author believes that implementing the ISSAI standards for the public compliance auditing may be accelerated due to the step-by-step implementation of the activities proposed. Practical implications. The specific recommendations on implementing the compliance auditing in accordance with the ISSAI standards requirements are important to regulators. Originality/value. The study can be the basis for further research in the field of the public compliance auditing theory and methodology, and the results may be useful for practitioners.
APA, Harvard, Vancouver, ISO, and other styles
4

V.Sajeev, V. Sajeev, and R. Gowthamani R.Gowthamani. "Privacy Preserving Public Auditing in Secured Cloud Storage." International Journal of Scientific Research 3, no. 3 (June 1, 2012): 60–61. http://dx.doi.org/10.15373/22778179/march2014/18.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Yang, Guangyang, Hui Xia, Wenting Shen, Xiuxiu Jiang, and Jia Yu. "Public Data Auditing with Constrained Auditing Number for Cloud Storage." International Journal of Security and Its Applications 9, no. 9 (September 30, 2015): 21–32. http://dx.doi.org/10.14257/ijsia.2015.9.9.03.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Stewart, Jim. "Auditing as a Public Good and the Regulation of Auditing." Journal of Corporate Law Studies 6, no. 2 (October 2006): 329–59. http://dx.doi.org/10.1080/14735970.2006.11419955.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Craswell, Allen. "Competition in Public-Sector Auditing." Australian Accounting Review 7, no. 13 (May 1997): 16–21. http://dx.doi.org/10.1111/j.1835-2561.1997.tb00023.x.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

BARTEL, Rainer, and Kees RIETSCHOTEN. "SUGGESTIONS FOR EFFECTIVE PUBLIC AUDITING." Annals of Public and Cooperative Economics 65, no. 2 (April 1994): 227–46. http://dx.doi.org/10.1111/j.1467-8292.1994.tb01513.x.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Li, Hongtao, Feng Guo, Lili Wang, Jie Wang, Bo Wang, and Chuankun Wu. "A Blockchain-Based Public Auditing Protocol with Self-Certified Public Keys for Cloud Data." Security and Communication Networks 2021 (February 22, 2021): 1–10. http://dx.doi.org/10.1155/2021/6623639.

Full text
Abstract:
Cloud storage can provide a way to effectively store and manage big data. However, due to the separation of data ownership and management, it is difficult for users to check the integrity of data in a traditional way, which leads to the introduction of the auditing techniques. This paper proposes a public auditing protocol with a self-certified public key system using blockchain technology. The user's operational information and metadata information of the file are formed to a block after verified by the checked nodes and then to be put into the blockchain. The chain structure of the block ensures the security of auditing data source. The security analysis shows that attackers can neither derive user’s secret key nor derive users’ data from the collected auditing information in the presented scheme. Furthermore, it can effectively resist against not only the signature forging attacks but also the proof forging attacks. Compared with other public auditing schemes, our scheme based on the self-certified public key system has been improved in storage overhead, communication bandwidth, and verification efficiency.
APA, Harvard, Vancouver, ISO, and other styles
10

Assakaf, Ebrahim Ahmed, Rose Shamsiah Samsudin, and Zaleha Othman. "Public Sector Auditing and Corruption: A Literature Review." Asian Journal of Finance & Accounting 10, no. 1 (May 5, 2018): 227. http://dx.doi.org/10.5296/ajfa.v10i1.13029.

Full text
Abstract:
The notion that auditing could reduce corruption has received considerable attention in both business and academia. The purpose of the current study is to explore the latest trends and gaps in the literature that investigate the link between corruption and public sector auditing. It is based on reviews of the academic literature and draws general conclusions on the status of the latest findings. The previous literature on corruption focused on economic and political perspectives. Although evidence suggests that public sector auditing helps to combat corruption, there is still a huge gap in the knowledge of this area, especially concerning the functional role of public sector auditing in corruption detection and deterrence in developing countries. Moreover, there is a scarcity of literature that explains in depth how audit types conducted by the Supreme Audit Institution (SAI) may contribute to a reduction in corruption, and which types of audit are more effective. There is also minimal in-depth sharing on the challenges that public sector auditing faces in detecting and preventing corruption.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Public auditing"

1

Du, Toit Hendrik Jacobus. "Professional internal auditing in the public sector." Thesis, Stellenbosch : Stellenbosch University, 1998. http://hdl.handle.net/10019.1/55959.

Full text
Abstract:
Thesis (MPA)--Stellenbosch University, 1998.
ENGLISH ABSTRACT: In this study the assumption is made that the delivery of a professional internal audit service has a direct bearing on the improvement of effectiveness of services delivered. Internal auditing in the public sector, compared to the private sector, is still at an early stage of development. A change in emphasis brought about by the new Constitution has led to a demand for stronger accountability and transparency. The internal audit profession has an important role to play by assisting management in the effective, efficient and economic reaching of goals and objectives. To fulfil this role successfully it is necessary for the internal auditor to possess specific skills and knowledge to perform audit tasks unique to the public sector. The hypothesis as formulated emphasises the relationship between professional internal auditing and organisational effectiveness. Through the content of this study project it is endeavoured to prove this point. An investigation into the field of internal auditing was undertaken by means of a study of the available literature, including the Standards for Professional Practice of Internal Auditing. Opinions and information were obtained from management and other persons involved with auditing by means of a questionnaire. The opinions and information were. integrated to obtain a comprehensive picture. A study of the literature revealed that internal auditing is supported by four pillars, namely: - Achieving objectives - Safeguarding and using of assets - Economic, effective and efficient execution of functions - Compliance with policy, prescripts and regulations. The literature also describes a definite process followed during an audit. During the audit process risk factors must be taken into account. Technical aspects relating to internal auditing is covered in the literature, but references to examples in the public sector are lacking. This deficiency was identified during the field study by means of a questionnaire. Respondents indicated in questionnaires that effectiveness of management, financial information and compliance with controls must be subjected to internal auditing. Management views the internal audit as a source of information on the activities of every department. The recommendations for professional internal auditing in the public sector are aimed at promoting accountability and transparency in the organisation. To ensure effective internal auditing it is necessary for the internal auditor to take note of the environment in which the organisation's activities play a role. A study of public administration as a management science is therefore important for the internal auditor to obtain insight into a holistic approach regarding the activities of public sector organisations.
AFRIKAANSE OPSOMMING: In hierdie studie word as uitgangspunt die aanname gemaak dat daar 'n verband bestaan tussen die lewering van 'n professionele diens deur die interne ouditeur en die effektiwiteit van dienste wat aan interne ouditering onderwerp word. Interne ouditering in die openbare sektor in vergelyking met die privaatsektor, is nog in 'n begin stadium van ontwikkeling. 'n Klemverskuiwing wat teweeggebring is deur die nuwe Grondwet het daartoe gelei dat groter rekenpligtigheid en deursigtigheid vereis word. Die interne oudit beroep het 'n belangrike rol te speel deur bestuur by te staan in die effektiewe, doelmatige en ekonomiese bereiking van doelwitte. am hierdie rol suksesvol te vervul is dit nodig dat die interne ouditeur oor bepaalde vaardighede en kennis sal beskik om oudittake uniek aan die openbare sektor professioneel uit te voer. Die hipotese soos geformuleer beklemtoon die verband tussen professionele interne ouditering en organisatoriese effektiwiteit. Met die inhoud van die werkstuk word daar gepoog om die punt te bewys. 'n Ondersoek na die gebied van interne ouditering is onderneem deur 'n studie te maak van beskikbare Iiteratuur, insluitend die Standaarde vir Professionele Praktykvoering van Interne Ouditering. Deur middel van 'n vraelys is menings en inligting van bestuur en persone betrokke by ouditering verkry. Die menings en inligting is saamgevoeg om 'n geheelbeeld te verkry. 'n Studie van die Iiteratuur toon dat interne oudit deur vier pilare ondersteun word naamlik: - Bereiking van doelwitte - Beveiliging en aanwending van bates - Ekonomiese, effektiewe en doelgerigte uitvoering van funksies - Nakoming van beleid, voorskrifte en regulasies. Die Iiteratuur beskryf 'n bepaalde proses wat gevolg word tydens ouditering. Gedurende die ouditproses moet risikofaktore in ag geneem word. Tegniese aspekte verbonde aan interne ouditering word gedek, maar verwysings na voorbeelde uit die openbare sektor ontbreek grootliks in die Iiteratuur, vandaar die noodsaaklikehid vir 'n veld studie wat deur middel van 'n vraelys gedoen is. Respondente het in die vraelyste aangedui dat effektiwiteit van bestuur, finansiele inligting en die nakoming van kontroles aan interne ouditering onderwerp moet word. Bestuur beskou die interne ouditeur as 'n bron van inligting oor die aktiwiteite van elke departement. Die aanbevelings vir professionele interne ouditering in die open bare sektor is daarop gemik om rekenpligtigheid en deursigtigheid van 'n organisasie te bevorder. Om effektiewe interne ouditering te verseker is dit noodsaaklik dat die interne ouditeur ook kennis dra van die omgewing waarin die organisasie se aktiwiteite 'n rol speel. 'n Studie van Publieke Administrasie as 'n bestuurswetenskap sal dus vir die interne ouditeur van belang wees om insig te verkry in 'n holistiese benadering tot aktiwiteite van openbare sektor-organisasies.
APA, Harvard, Vancouver, ISO, and other styles
2

Amara, Salem Mohamed Omar. "Performance auditing in the Libyan public sector." Thesis, University of Gloucestershire, 2011. http://eprints.glos.ac.uk/3253/.

Full text
Abstract:
Libya is a developing Arab State with a small population and a large geographic area. After the Alfatah revolution in 1969, the Libyan economy changed. Most activities such as agriculture, industry, investment, and other associated services were developed. Accordingly, the number of users of financial information in Libya rose steadily and has continued to grow ever since due to economic growth and flourishing business. This situation has led to an increased need for more reliable information to enable the country's authorities to exercise full accountability concerning the efficient and effective use of the available scarce resources on the part of those entrusted with administering public programmes and activities. In a response to this need, PA was required to be conducted by auditors in 1989. Consequently, PA examinations are carried out by two separate institutions, namely the Institute of Financial Auditing (IFA) and the Institute of Investigation and Public Control (IIPC). Accordingly, a comprehensive description of the nature of PA as practised by the Libyan auditors, assessing the degree to which these practices have been effectively operated and suggesting improvements in these practices, was felt necessary. A mixed-methodological design was utilized in this study. Close-ended questionnaires and semistructured interviews are the data collection techniques. The questionnaires were sent to a sample of performance auditors and public sector managers. The interviews were also conducted with a sample of performance auditors and public sector managers. The findings of this study revealed that the Libyan experience in the field of PA shares, in various instances, a common base with what has been identified in the literature or reported in the practices of other state audit institutions. The research findings, furthermore, showed that PA in the Libyan public sector is "rarely effective" or "ineffective" due to many obstacles that the current system of PA is facing, such as "ambiguity of organizations' objectives", "lack of performance measures", "lack of a sound internal control system", and "shortage of qualified performance auditors and specialized staff from different disciplines to carry out PA investigations". In addition, the findings showed that the PA system in Libya can be improved through the adoption of certain procedures, of which the most important are improving performance auditors' skills and attention being paid to PA by the legislative and administrative officials at higher levels in Libya. Lastly, in the light of these findings recommendations were proposed to overcome the reported deficiencies and to improve PA practices in the Libyan public sector.
APA, Harvard, Vancouver, ISO, and other styles
3

Mehdiyar, Lila. "Auditing troubled employees in the public sector." CSUSB ScholarWorks, 1996. https://scholarworks.lib.csusb.edu/etd-project/2944.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Davies, Marlene. "A critique of how developments within the auditing profession were integrated into the higher education audit modules." Thesis, University of South Wales, 2011. https://pure.southwales.ac.uk/en/studentthesis/a-critique-of-how-developments-within-the-auditing-profession-were-integrated-into-the-higher-education-audit-modules(6de6dc12-ee0c-4055-9562-e40e335caa37).html.

Full text
Abstract:
This overview gives a summary of the research started 15 years ago in relation to the developments within the audit and governance environment. The developments focus on their impact on public sector audit activity and how these developments have been embedded in higher education (HE) programmes. The research and subsequent outputs have contributed to the introduction of innovative teaching methods that reflect contemporary developments in the audit profession. In introducing these developments the teaching approach for audit orientated modules has moved away from a didactic approach to experiential learning approach. This submission includes material from eight refereed published journal articles, one refereed paper presented at a conference and a chapter from a textbook. In addition, other journal publications and conference papers, which were presented at both national and international conferences, are mentioned as contributions to knowledge. At the time of submission of this work, one paper was under review for publication. While related areas of research were ongoing in respect of audit training within the profession and audit committees within Housing Associations. The period of research activity spans the years 1995 – to 2011. These outputs cover three key areas in terms of contribution to learning. The first area looks at the design and development of a case study as a teaching medium focusing on experiential (hands on) learning as the basis for a module on computer auditing. This was based on research into the practical audit approaches within the public sector. The public sector was the focus of the initial research as it had a requirement for the presence of an internal audit function. This focus on the public sector focus continued into subsequent research. The application of audit techniques to provide a better appreciation of auditing was introduced into module development as a consequence of the research findings. This specifically applied information technology (IT) as a tool for audit which was embedded in a case study, and more recently for forensic accounting purposes. The use of MS Office Excel as a teaching medium was used initially to replicate audit software packages and referred to as ‘Excel as an audit tool’. This was later replaced by commercial audit software using datasets. The second theme considers the impact of policies by government relating to aspects of accountability, value for money and performance measurement, again with an emphasis on the public sector audit function in verifying data used as indicators. The third area examines the working relationship between internal audit and the audit committee, with a focus on the influence of corporate governance codes on internal control requirements and risk management. All three areas identify the changing face of audit as a consequence of external pressures such as IT developments, accountability requirements, pressures on limited resources and government codes of best practice recommendations and guidelines. The integration of these developments in to HE focused initially on undergraduate modules within the BA (Hons) Accounting and Finance programme. The developments were later integrated into post graduate modules as well as acting as an information conduit for local government in Wales. The link between all three themes is that of the changes facing the audit profession and how these have been incorporated into the teaching of audit at HE level. These changes reflect the audit role in terms of the adoption of a proactive approach to responding, not only to the application of technology, but also to both public and government expectations in terms of indirect and direct requirements. This nexus between the themes is further enhanced by the use of audited information conveyed electronically for the purpose of performance verification of targets and the relationship between the efficient use of resources and good governance approaches. The recognition of the research output in the early stages was reinforced in 1998 by the award of Research Fellow from Grant Thornton and involvement with the Welsh Chief Auditors Group (WCAG) which resulted in the research focusing on Welsh local government. Further research has incorporated forensic auditing techniques and the internal audit function in the corporate arena. These were further utilised within the innovative and ground breaking development of the BA (Hons) Forensic Accounting programme. While the corporate governance work has taken the international route of comparing corporate governance codes of best practice and formed an important element within the post graduate programmes of MSc Accounting, MSc Forensic Accounting and MSc Management and Development of International Financial Systems. Funded consultancy work has produced professional body reports on the training of professional auditors in contrast to the academic development of teaching material with journal papers contributing to the knowledge of both the HE community and practitioners. Finally the research and development of lecture material has been utilised for a joint publication of a textbook on auditing entitled Auditing Fundamentals (Davies & Aston 2010). This document discusses the three themes by critiquing how the changing face of auditing influences the design and delivery of auditing modules within accounting programmes, in the context of higher education. The collection and analysis of data, and especially practitioner views, form part of the background to the research method adopted. The output and findings provide the basis of the contribution to knowledge which informs HE practice and the profession. The research output has contributed to enhancing both undergraduate and post graduate teaching material as well as reports to parties outside the higher education environment. The contribution to knowledge has been threefold, where the HE environment of undergraduate and postgraduate students have been exposed to current developments in auditing, along with an opportunity to learn via experiential learning techniques. Members of the profession have been enlightened on the issues affecting their working practices via conferences and training seminars. Finally management have capitalised on the research output and utilised this to make informed decisions. Further research opportunities have arisen as a direct result of research undertaken whilst other opportunities for disseminating knowledge and information have occurred via representations on various bodies and working parties including media interviews.
APA, Harvard, Vancouver, ISO, and other styles
5

Al-Mohaimeed, Ali Mohammad. "Performance auditing in the Saudi public sector : its nature and effectiveness." Thesis, University of Kent, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.310204.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Chong, Kar M. "Resource allocation and efficiency in public sector audits." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2000. https://ro.ecu.edu.au/theses/1541.

Full text
Abstract:
In recent years, the push for reform in the Australian public sector audit has placed the Office of the Auditor-General (hereafter OAG) in a more contestable or market- like environment, where the OAG is accountable for an efficient and effective provision of public sector audit. The purpose of this study is to compare the cost efficiency of in-house and contract-out arrangements to deliver financial audits in the public sector. It empirically tests whether there are audit cost and audit fee differences between in-house providers (i.e., the OAG) and contractors (i.e., public accounting firms). The secondary aims of this study are to develop audit cost and fee models for the public sector. The unit of analysis is audit cost/fee at the audit engagement level. The data for this study is collected for a sample of financial statement audit engagements for year-end 1998, at the state level in Western Australia. The data is extracted from publicly available and private sources. The audit cost and fee models are used to test for the cost differences between in- house providers and contractors. Prior audit production and audit fee studies in the private and public sectors provide the basis for the development of the two models. The results indicate that agency size, complexity and risk are positively associated with audit costs and audit fees. In addition, the total advice provided to the agencies by the OAG and agency type are also significantly associated with audit costs and audit fees. Overall, by incorporating these factors into the models, the audit cost model explains 82 percent of the variance in audit costs, while the audit fee model explains 86 percent of the variance in audit fees. More importantly, the main findings suggest that contract-out audits are more costly than in-house audits. However, this finding is conditional on agency type. Further analysis reveals that the type of audit arrangement is significantly associated with audit costs for the statutory authority audits only. There is no significant difference in audit costs between contract-out and in-house arrangement for hospital audits. This analysis shows that the statutory authority audits are driving the significance of the interaction between type of audit arrangement and agency type. Specifically, the costs of contract-out audits are, on average, significantly higher than in-house audits. This result is attributed to the contractor's lack of expertise in auditing statutory authority as there is no equivalent of this agency type in the private sector. As such, the OAG bas the greater advantage of delivering a lower audit cost for statutory authority audits compared to the contractors. However, the non-significant interaction term in the audit fee model suggests that cost differences between in-house and contract-out audits for the statutory authority audits are not reflected in audit fees billed to agencies. Further analyses, using audit hours as the dependent variable, generally corroborate the findings from the audit cost and audit fee models. Sensitivity analyses on the OAG's supervision costs reveal that these costs have a significant effect on the interpretation of the cost efficiency results. By excluding supervision costs from contract-out audits, there are significant changes in the results for the total sample and the two sub-samples (partitioned by agency type). Generally, these changes favour the contract-out audits for all groupings, where contract-out audits are now more cost efficient than in-house audits for hospitals, and not significantly different in costs for statutory authority audits. Additional tests to investigate the determinants of the GAG's supervision costs in contract-out audits reveal that agency size, risk, reliance on internal control, total advice provided by the OAG and packaged audits (a single contract for two or more audits) are significantly associated with the supervision costs of contract-out audits. The main contribution of this study is to add to the growing literature on audit market efficiency (see Dopuch, Gupta, Simunic & Stein, 2000; Knechel & Payne, forthcoming). It provides evidence on the production function of different type of suppliers in the public sector and their relative efficiency in providing audit services. This study contributes to the recent discussions on the changing nature of public sector audit market towards a market-based provision of public sector audits. The evidence from this study allows researchers and policy-makers to compare the two types of audit arrangement to undertake public sector audits. In pan, this study also contributes to the line of inquiry that examines the difference between government auditors and public accounting firms in US municipalities (Copley, 1989; Dwyer & Wilson, 1989; Rubin, 1992). The secondary contribution of this study is to develop and test the audit cost and fee models in the public sector and provide validity on the transferability of audit models from the private and public sectors. This study adds to the literature that examines the public sector audit market. More importantly, it is one of the few non-US studies that examine the public sector audit market and the findings from this study suggest that the public sector audit studies from the US are generalisable to Australia. These findings add to our understanding of the range of market conditions under which it is so far known to hold.
APA, Harvard, Vancouver, ISO, and other styles
7

Chu, Hung Viola. "Public participation in the environmental impact assessment system of Hong Kong /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19907266.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Pettersson, Jens, and Johan Andreasson. "Public Company Accounting Oversight Board : A forced change to the auditing profession." Thesis, Jönköping University, JIBS, Accounting and Finance, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-439.

Full text
Abstract:

I samband med revisionsskandaler i USA så infördes ett nytt kontroll organ för revisorer, Public Company Accounting Oversight Board. De har syftet att kontrollera att revisorer som arbetar med klienter som lyder under Sarbanes-Oxley Act efterföljder de nya reglerna. Den svenska revisorsprofessionen har länge varit självreglerad men på grund av PCAOB möts professionen av en tydligare reglering vilket kan resultera i problem. Därför finns det ett behov att undersöka hur svenska revisorer ser på PCAOB och hur det har påverkat revisorsprofessionen.

Syftet med denna uppsats är att undersöka svenska revisorers åsikter om PCAOB och om PCAOB har förändrat den svenska revisorsprofessionen. Uppsatsen har också syftet att förklara orsakerna bakom de svenska revisorernas åsikter och varför den svenska revisorsprofessionen påverkas.

Utifrån uppsatsen syfte valdes en kvalitativ ansats. Data har samlats in genom semistrukturerade telefonintervjuer och personlig intervju. Urvalet består av 4 stycken anonyma auktoriserade revisorer som alla har erfarenhet av Sarbanes-Oxley Act.

PCAOB har påverkat revisorsprofessionen till att bli mer professionell men samtidigt har formaliseringen ökat för professionen och bidragit till mindre tid för analytiskt arbete vilket i längden kan påverka kvaliteten på revisionen negativt och därmed kan PCAOB utgöra ett hot mot professionen.

Trots att revisorsprofessionen är och har varit starkt kopplad till självreglering så verkar regulativa förändringar från PCAOB som syftar till att stärka revisorernas förtroende vara viktigare än att vidhålla professionens självreglering


As auditing scandals occurred in the US, a new controlling institute for auditors was formed, Public Company Accounting Oversight Board. It has the purpose to monitor auditors who are working with clients that have to comply with Sarbanes-Oxley Act. The Swedish auditing profession has for long time been self-regulated, but due to PCAOB the profession faces a stricter regulation which could lead to some problems. Hence, there exists a need to investigate how Swedish auditors look upon PCAOB and how it has effected the auditing profession.

The purpose of this thesis is to examine Swedish auditor’s opinions about PCAOB and if PCAOB has affected the Swedish auditing profession. Furthermore, this thesis aims to explain the reasons behind the Swedish auditor’s beliefs and why the Swedish auditing profession is affected.

On the basis of the purpose, a qualitative research method was chosen. Data has been collected through semi-structured telephone interviews and personal interview. The selection consists of four anonymous authorized public accountants who all have experience of Sarbanes-Oxley Act.

Due to PCAOB the auditing profession has become more professionalized but at the same time an increase in formalisation has left little time for actual analytical work and the quality of the audit might in the end be lower which constitute a major threat to the auditing profession.

Although, the tradition of the auditing profession is and has been self-regulation it appears that PCAOB is welcomed by auditors since a regulative change that aim to improve auditors’ trust is more important than maintaining a self-regulated profession.

APA, Harvard, Vancouver, ISO, and other styles
9

Malagila, John. "Public sector external auditing in Tanzania : a theory of managing colonising tendencies." Thesis, University of Southampton, 2013. https://eprints.soton.ac.uk/364316/.

Full text
Abstract:
This study investigates the public sector external auditing (PSA) phenomenon in Tanzania, and seeks to understand the role of PSA, and the conditions in which it operates. In recent years, Tanzania has shown increased recognition of the contribution PSA makes to accountability, performance and the fight against corruption (CAGT, 2007). While empirical evidence to support this recognition is lacking in Tanzania, the literature review revealed mixed findings. Furthermore, the study responds to calls for more PSA studies in developing countries (Goddard, 2010) in general (Leung, White and Cooper, 2011) and those which adopt critical interpretive approaches (Baker and Bettner, 1997). The study adopts and implements a critical interpretive research strategy in fieldwork undertaken at the National Audit Office of Tanzania (NAOT). Specifically, it employs the grounded theory method (GTM) as an interpretive approach and strategically accommodates critical thinking in questioning and interpreting the case under study (Laughlin, 1995; Gibson, 2007). It also adopts elements of Habermas’ critical theory (HCT) as a lens through which interpretively field gained understanding is extended (Habermas, 1987). This study’s findings indicate that PSA in Tanzania encountered colonising tendencies because of weak working relationship between the NAOT and other accountability agencies, inconsistencies in governance and politics, the culture of corruption and secrecy, dependence on foreign financing and mimicking of foreign models. To coexist within this colonising environment, managing colonising tendencies appeared to be the core strategy for both the government and external auditors. While the government appeared to manage NAOT appearance and exploited the legitimising features of PSA, external auditors manoeuvred within colonising tendencies and attempted to maintain the ‘audit supremacy’ image. External auditors managed their relationship with auditees and the complexities of PSA roles. Managing colonising tendencies resulted into obscured subordination of PSA, contributing to cosmetic accountability and growing public interest in PSA. This research contributes to the understanding of the role and conditions shaping PSA in a developing country. It provides field-based evidence that maintaining an appearance of SAI’s ‘supremacy’ without resolving problems in the underlying power relations leads to superficial contributions from PSA. It also contributes to critical interpretive research in developing countries. Exploiting the pragmatic nature of grounded theory (GT), the research provides a practical demonstration of accommodating critical theory in a GTM. Finally, the colonisation thesis in HCT helped the researcher to develop a societal extension of the emergent theory, which also extended the thesis by highlighting external auditors’ responses to colonisation.
APA, Harvard, Vancouver, ISO, and other styles
10

Terblanche, Judith. "An information technology governance framework for the public sector." Thesis, Stellenbosch : Stellenbosch University, 2011. http://hdl.handle.net/10019.1/18007.

Full text
Abstract:
Thesis (MComm)--Stellenbosch University, 2011.
ENGLISH ABSTRACT: Information technology (IT) has an impact on the accomplishments of the entity (Kaselowski, 2008:83). Traditionally, public sector entities struggle to gain any value from the IT environment and regularly overspend on IT projects. In South Africa the Third King Report on Corporate Governance (King III) introduced ‘The governance of IT’ (IODSA, 2009) applicable to both private and public sector entities. Although generic IT frameworks such as ITIL and COBIT exist and are used by private and public entities to govern the IT environment, public sector entities require a specific IT governance framework suited to the unique characteristics and business processes of the public sector entity. Taking into account the unique nature of the public sector entity, the purpose of this study was to assist public sector entities in their IT governance efforts through the development of a framework to be used to govern IT effectively, since sufficient guidance for the public sector does not exist. Leopoldi (2005) specifically pointed out that a top-bottom framework could be limiting for entities operating in a diverse field and having complicated organisational structures, both characteristics integral to the public sector environment. Since a topbottom and a bottom-top approach fulfil different purposes, both are needed for IT governance in the public sector entity. By combining the two approaches and focusing on the unique environment of the public sector entity, a governance framework can be established. This will ensure that insight has been gained into the IT environment and the business processes and that true alignment between the business and the IT environment for the public sector entity has been achieved. This framework developed will assist the public sector entity in governing the IT environment unique to this industry and will equip public sector management with a framework to govern IT more effectively, while under pressure of public scrutiny.
AFRIKAANSE OPSOMMING: Informasietegnologie (IT) het 'n impak op die prestasies van 'n entiteit (Kaselowski, 2008:83). Openbare sektor entiteite sukkel tradisioneel om enige voordeel uit die IT-omgewing te behaal en oorspandeer gereeld op IT-projekte. Die Derde King Verslag oor Korporatiewe Beheer (King III) het beheerbeginsels vir IT omskryf wat vir beide die private en openbare sektor entiteite in die Suid-Afrikaanse konteks toepaslik is (IODSA, 2009). Alhoewel generiese IT raamwerke, soos ITIL en COBIT, deur beide private en openbare sektor entiteite gebruik word om die IT-omgewing te beheer, benodig openbare sektor entiteite 'n toepaslike IT-beheerraamwerk wat die unieke eienskappe en besigheidsprosesse van die openbare sektor entiteit ondersteun. Die fokus van hierdie navorsing was gerig op die identifisering van ’n IT-beheerraamwerk vir die openbare sektor, om openbare sektor entiteite te ondersteun in die beheer van IT. Aangesien die aard van ’n openbare sektor entiteit verskil van dié van ’n private sektor entiteit, moet die beheer wat toegepas word ook verskillend van aard wees en geen toepaslike riglyne vir die openbare sektor is tans beskikbaar nie. Entiteite wat in 'n diverse omgewing bedryf word en aan 'n komplekse organisatoriese struktuur blootgestel is, mag moontlik deur gebruik te maak van 'n top-bodem beheerraamwerk beperk word (Leopoldi, 2005). Beide hierdie eienskappe is integraal tot openbare sektor entiteite. 'n Top-bodem en bodem-top beheerraamwerk vervul verskillende funksies en in die openbare sektor is beide aanslae noodsaaklik vir die beheer van IT. Deur gebruik te maak van ’n gekombineerde aanslag en op die unieke eienskappe verwant aan die openbare sektor entiteite te fokus, kan effektiewe beheerraamwerk ontwikkel word. Dit sal verseker dat insig in die IT-omgewing en die besigheidsprosesse verkry is en dat belyning tussen die besigheid en die IT-omgewing vir die openbare sektor bereik is. Die beheerraamwerk wat ontwikkel is sal die openbare sektor entiteit ondersteun om die IT omgewing, uniek aan die sektor, doeltreffend te beheer. Die openbare sektor is blootgestel aan skrutinering en bestuur sal nou toegerus wees met 'n beheerraamwerk om die IT omgewing meer effektief te bestuur.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Books on the topic "Public auditing"

1

John, Bourn. Public Sector Auditing. New York: John Wiley & Sons, Ltd., 2008.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

Bourn, Sir John, ed. Public Sector Auditing. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781119208938.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Technicians, Association of Accounting. Public sector accounting and auditing. London: Financial Training Company Limited, 1993.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

Technicians, Association of Accounting. Public sector accounting and auditing. London: Financial Training, 1992.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

Technicians, Association of Accounting. Public sector accounting and auditing. London: Financial Training, 1993.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

Monk, Harold L. Compliance auditing. New York: American Institute of Certified Public Accountants, 1995.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Tierney, Cornelius E. Government auditing: Standards and practices. Chicago: CCH, 1996.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Government auditing: Standards and practices. 5th ed. Chicago: CCH, 2000.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

Bakshi, Santosh. Auditing, a select bibliography. New Delhi: Ashish Pub. House, 1988.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

Israel. Auditing and control. 2nd ed. [Haifa]: Aryeh Greenfield-A.G. Publications, 1997.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "Public auditing"

1

González-Díaz, Belén, and Roberto García-Fernández. "Auditing." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 328–45. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2362.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

González-Díaz, Belén, and Roberto García-Fernández. "Auditing." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–18. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-31816-5_2362-1.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Bisogno, Marco. "Auditing Principles." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 353–59. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2302.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Johnsen, Åge. "Performance Auditing." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 4517–25. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2306.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Bisogno, Marco. "Auditing Principles." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–7. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-31816-5_2302-1.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Johnsen, Åge. "Performance Auditing." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–8. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-31816-5_2306-1.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

van Helden, Jan, and Ron Hodges. "Auditing." In Public Sector Accounting and Budgeting for Non-Specialists, 183–203. London: Macmillan Education UK, 2015. http://dx.doi.org/10.1007/978-1-137-37699-2_9.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Glöckner, Andreas. "External Budgetary Auditing." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 2108–17. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2303.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Bisogno, Marco. "Internal Budgetary Auditing." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 3359–66. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2305.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Glöckner, Andreas. "External Budgetary Auditing." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–10. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-31816-5_2303-1.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Public auditing"

1

Antipova, Tatiana. "Public Sector Performance Auditing." In 2019 14th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2019. http://dx.doi.org/10.23919/cisti.2019.8760933.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Parwekar, Pritee, Prakash Kumar, Mayuri Saxena, and Sakshi Saxena. "Public auditing: Cloud data storage." In 2014 5th International Conference- Confluence The Next Generation Information Technology Summit. IEEE, 2014. http://dx.doi.org/10.1109/confluence.2014.6949366.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Huang, Qiang, Lin Ye, Xinran Liu, and Xiaojiang Du. "Auditing CPU Performance in Public Cloud." In 2013 IEEE World Congress on Services (SERVICES). IEEE, 2013. http://dx.doi.org/10.1109/services.2013.39.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Patil, Tejashri A., Latesh S. Mahajan, and Ashish T. Bhole. "Public Auditing Algorithm for Encrypted Data." In 2017 International Conference on Current Trends in Computer, Electrical, Electronics and Communication (CTCEEC). IEEE, 2017. http://dx.doi.org/10.1109/ctceec.2017.8455105.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

R. Mavrudiev, Hristo. "PUBLIC INTEREST AND PUBLIC OVERSIGHT OF AUDITING – BULGARIAN EXPERIENCE." In FINIZ 2015. Belgrade, Serbia: Singidunum University, 2015. http://dx.doi.org/10.15308/finiz-2015-92-94.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Nguyen, Thu N. A., Van H. Dang, and Thuc D. Nguyen. "On the Public Key-Based Auditing Methods." In 2015 5th International Conference on IT Convergence and Security (ICITCS). IEEE, 2015. http://dx.doi.org/10.1109/icitcs.2015.7293001.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Thangavel, M., P. Varalakshmi, T. Preethi, S. Renganayaki, G. R. Subhapriya, and A. Zeenath Banu. "A review on public auditing in cloud environment." In 2016 International Conference on Information Communication and Embedded Systems (ICICES). IEEE, 2016. http://dx.doi.org/10.1109/icices.2016.7518926.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Udagatti, Anusha Koteppa, and N. R. Sunitha. "Fault tolerant public auditing system in cloud environment." In 2016 2nd International Conference on Applied and Theoretical Computing and Communication Technology (iCATccT). IEEE, 2016. http://dx.doi.org/10.1109/icatcct.2016.7912023.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Huang, Longxia, Gongxuan Zhang, and Anmin Fu. "Privacy-preserving public auditing for non-manager group." In ICC 2017 - 2017 IEEE International Conference on Communications. IEEE, 2017. http://dx.doi.org/10.1109/icc.2017.7997370.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Gutte, Vitthal S., and Priya Deshpande. "Cost and Communication Efficient Auditing over Public Cloud." In 2015 International Conference on Computational Intelligence and Communication Networks (CICN). IEEE, 2015. http://dx.doi.org/10.1109/cicn.2015.164.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic "Public auditing"

1

Battaglini, Marco, Luigi Guiso, Chiara Lacava, Douglas Miller, and Eleonora Patacchini. Refining Public Policies with Machine Learning: The Case of Tax Auditing. Cambridge, MA: National Bureau of Economic Research, December 2022. http://dx.doi.org/10.3386/w30777.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

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

Full text
Abstract:
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 traditional financial or compliance auditing and is seen by many sources to be conducive to improving accountability, although compliance and financial auditing are still viewed as the core of external audit. There is a substantial body of literature on donor-assisted PFM reforms but a paucity of focused study or discussion of donor support to external audit specifically. This evidence gap may be due to the cost of examining the narrow focus required on donor-assisted external audit specifically. This is compounded by the complexity of gathering a sufficiently large database through surveys combined with the lack of access (for individual academics) to official datasets across countries. Furthermore, measuring the impact of SAIs, for example, is difficult due to the variety of regulatory structures that exist, inhibiting comparative cross-country studies, which has resulted in a preference for in-depth analyses. Only multilateral institutions have conducted comprehensive cross-country surveys. However, the evidence does show that strengthened PFM systems and SAIs,1 if they are independent and fully resourced, increase transparency and accountability, helping to combat corruption, when governments are made answerable to their audit findings. The evidence on the effectiveness of SAIs (against corruption) is mixed and not as strong as for PFM reforms in general. The impact of PFM interventions in preventing or reducing corruption increases when reforms are sector-specific and complemented by societal awareness initiatives, citizen participation, and infomediary advocacy. This finding seems applicable to SAIs as the discourse is increasingly on improving comprehension of audit reports and wider dissemination to relevant stakeholders.
APA, Harvard, Vancouver, ISO, and other styles
3

Financial Reporting and Auditing in Sovereign Operations: Technical Guidance Note. Asian Development Bank, November 2022. http://dx.doi.org/10.22617/tim220501-2.

Full text
Abstract:
This technical guidance note lays out the requirements for presenting, auditing, submitting, and publicly disclosing financial reports for sovereign operations financed by ADB in Asia and the Pacific region. It highlights why robust financial reporting, auditing, management, and monitoring of sovereign operations funded or administered by ADB is essential to ensure they comply with its mandate. Stressing the importance of strong borrower governance, it emphasizes how timely reporting and auditing contributes to ADB’s broader objectives of poverty reduction, inclusive growth, environmental sustainability, and regional integration.
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Public auditing' for particular source types:
Journal articles Dissertations / Theses Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography