Relevant bibliographies by topics / Public sector audit / Dissertations / Theses
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Dissertations / Theses on the topic 'Public sector audit'

Author: Grafiati
Published: 10 December 2022
Last updated: 28 January 2023

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1

Chowdhury, Riazur Rahman. "Audit expectations gap in the public sector of Bangladesh." Thesis, University of Dundee, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.363976.

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2

Gbenga, Augusta. "The perceived needs for audit vis-a-vis audit value in Public Sector Corporations." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-18377.

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To ascertain the purpose and value of audit in the public-sector corporations, this study was done to explore the needs and perception of audit value likewise to analyse the perception of stakeholders like auditees and the society on the value of the audit conducted by the external auditors in Liberia. A qualitative method was used to collect and analyse the empirical data used in this study. The findings of this study have proven that the need of audit in the public-sector corporations is for accountability and transparency but mainly for legitimacy as government must work along with other st
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3

Alzeban, Abdulaziz. "The effectiveness of internal audit in the Saudi public sector." Thesis, University of Exeter, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.537839.

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Internal audit in the Saudi public sector has been officially required since the Cabinet Decree in 2004, which stipulated the need for all organisations subject to audit by the General Audit Bureau (GAB) to establish internal audit departments. In this context, this study investigates the nature and practice of internal audit in the Saudi public sector, focusing specifically on an examination of the relationship between five factors known to influence internal audit effectiveness - namely: the competence of the internal audit department, the size of the internal audit department, the relations
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4

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

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Thesis (MPA)--Stellenbosch University, 1998.<br>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 a
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5

Boakai, Josephine R., and Sotheory Phon. "The perceived Need for Audit and Audit Quality in the Public Sector : a Study of Public Corporations in Liberia." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20731.

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Audit quality plays an important role in the public sector, especially in an emerging market. However, there is no specific concept that defines and measures the term audit quality.  There is a gap of conceptual framework in the public sector the public sector that explains the need for audit and the attributes of audit quality. Thus, the purpose of this study is to explore the need for audit and the attributes of audit quality perceived by middle and senior management staff in public Corporation in Liberia. This study employs a qualitatitive research methodology. We collected primary data thr
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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.

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7

Romportlová, Kateřina. "Audit evropského projektu." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-112917.

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This thesis mainly deals with the issue of audit projects, whose activities are financed by EU funds. The thesis first tries to define and distinguish the concepts of audit and control, which builds on the description of persons carrying out these activities and the definition of basic methods in their work. Another part of the thesis deals with the audit and control in the public sector not only in the general scale, but also in the Czech Republic. This section therefore creates a king of base for the main chapters that deal directly with possibilities of obtaining funds from the European Uni
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8

Mat, Daud Zaidi. "The study of the audit expectations gap in the public sector of Malaysia." Thesis, University of Stirling, 2007. http://hdl.handle.net/1893/447.

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The audit expectations gap is a prominent issue in the private sector. However, in the public sector, the audit expectations gap is an emerging issue that has received little attention by reseachers. To date, only a limited number of studies on the audit expectations gap in the public sector are available, either in the context of a financial audit or a performance audit. This study focused on the audit expectations gap in the context of the latter. The importance of the performance audit function in the Malaysian public sector, combined with recent developments related to this type of audit i
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9

Bunn, Michelle Leanne. "The Development of Public Sector Audit Independence: The Colonial Experience in Western Australia." Thesis, Curtin University, 2017. http://hdl.handle.net/20.500.11937/54141.

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This thesis connects the histories of public sector audit, Parliament and public administration within a Westminster-based constitutional framework, generating a new narrative description of the development of audit independence. It provides a foundational understanding identifying a precedent for retaining and defending the independent Auditor General as a fundamental requirement in Australia's own constitutional arrangements. The study also contributes to filling substantial gaps in the specific history of the Auditor General’s role in nineteenth-century Western Australia.
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10

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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11

El-Nafabi, Hussein Mohamed. "The nature and practice of financial management and audit in the Sudanese public sector." Thesis, Aberystwyth University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.394320.

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The Sudan is currently undertaking a series of National Economic Salvation Programmes designed to arrest the decline in the Sudanese economy and to provide the basis of future economic growth and stability. Given the overwhelming importance of the public sector to the Sudanese economy, it is clear that financial management and audit in the public sector has an important role to play if these programmes are to be successful. Without appropriate financial management systems and controls underlying their operation, it is unlikely that the new policies and institutional reforms envisaged within th
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12

Sweeney, John P. "Beyond a deficit-based approach : public sector audit as a transformative mechanism for positive change." Thesis, London Metropolitan University, 2018. http://repository.londonmet.ac.uk/4030/.

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Public service operates in an accountability environment, characterised by complex relationships among auditors, auditees, and stakeholders. Public sector audit provides important information to stakeholders, but it is not always so effective in transforming and improving management. This research explores audit's potential to become an instrument for positive change, by addressing a knowledge-gap about intrapersonal, interpersonal, and interorganisational characteristics that would inhibit or facilitate such a paradigm shift. It found that audit has the capacity and potential to move beyond a
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13

Ernstová, Viktória. "Personálny audit v podmienkach verejnej samosprávy na Slovensku." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162576.

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One of the main objectives of this thesis is to present the issue of internal audit and define its corresponding place in the management of an organization. Furthermore, the goal of this thesis is to highlight the fact that human resources are one of the key success factors of an organization and, therefore, to highlight the need for a personnel audit. Last but not least objective of thesis is to create a basic idea about how personnel audit is done. The target area of this diploma thesis is the government, particularly local government. This corresponds with the structure of the thesis which
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14

Hegazy, Karim. "Audit Committee roles and responsibilities in a UK public sector context : Foundation Trusts and Local Authorities." Thesis, University of Manchester, 2015. https://www.research.manchester.ac.uk/portal/en/theses/audit-committee-roles-and-responsibilities-in-a-uk-public-sector-contextfoundation-trusts-and-local-authorities(bcf38ccc-a3d4-4430-8b3b-c2149c382d2e).html.

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This thesis responds to calls for more research on the operations, roles and responsibilities of Audit Committees (ACs), in different organizational contexts and institutional settings (Spira, 2003; Turley and Zaman, 2007; Beasley et al., 2009; Pridgen and Wang, 2012). Whereas most academic interest to date has focused on the private sector (Hodges et al. 1996; Broadbent and Guthrie, 2008; Christopher, 2010), this study uses a case study to give insights into the AC operations within the public sector. ACs are important as they have considerable authority over public institutions' operations a
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15

Au, Chung-man Johnsman. "The development of value for money auditing in the public sector in Hong Kong : problems and issues /." [Hong Kong : University of Hong Kong], 1993. http://sunzi.lib.hku.hk/hkuto/record.jsp?B13552946.

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16

Figuerola, Sicart Fernando. "Las fiscalizaciones de gestión en el sector público. El Tribunal de Cuentas y los principios constitucionales de economía, eficiencia y eficacia." Doctoral thesis, Universitat Abat Oliba, 2017. http://hdl.handle.net/10803/456202.

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El Tribunal de Cuentas és un òrgan constitucional que té les funcions de fiscalització externa de la gestió econòmic-financera del Sector públic i del seu enjudiciament comptable. La Constitució Espanyola altrament predica gestionar sota els principis d’economia, eficiència i eficàcia. Sempre, però especialment en els temps de crisi en la que ens trobem, s’haurà d’examinar i informar de manera expressa a la llum dels esmentats principis constitucionals la gestió pública.<br>El Tribunal de Cuentas es un órgano constitucional que tiene las funciones de fiscalización externa de la gestión e
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17

Koblížková, Martina. "Audit obecně prospěšné společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114551.

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The thesis is focused on non-profit organizations auditing, especially on public benefit corporations. Thesis is divided into theoretical and practical part. Theoretical part is dedicated to general definition of non-profit sector and specification of public benefit corporations. This is followed by the definition of auditing and auditing procedures. In the practical part of thesis these auditing procedures are applied to the selected public benefit corporation. The main aim of the thesis is to acquaint the reader with the specifics of auditing in non-profit sector
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18

Murphy, David S. "Las instituciones supremas de auditoría y las iniciativas de anticorrupción." Pontificia Universidad Católica del Perú, 2012. http://repositorio.pucp.edu.pe/index/handle/123456789/114804.

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This article begins with a review of the effect of public sector corruption and its causes. It explains the role of supreme audit institutions (SAI) in anti-corruption initiatives. The author ends with strategic recommendations for anti-corruption initiatives within SAIs including reducing the opportunities and incentives for corruption, increasing the cost of corrupt behavior and changing public expectations that cases of corruption will be successfully prosecuted.<br>Este artículo principia con una síntesis de los efectos de la corrupción en el sector público y las causas de la corrupción. E
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19

Au, Chung-man Johnsman, and 歐中民. "The development of value for money auditing in the public sector in Hong Kong: problems and issues." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1993. http://hub.hku.hk/bib/B31964217.

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20

Söderström, Paulina, and Suana Muric. "Revision inom privat och offentlig sektor: en jämförelse : En jämförande studie av granskningsprocessen för revision inom den privata sektorn och statlig revision." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-44347.

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Bakgrund: Under 2000-talet har ett antal skandaler skakat om revisionsbranschen, både inom den privata och den offentliga sektorn. Detta har väckt ett intresse för att undersöka hur revisionen går till inom dessa två sektorer. Tidigare forskning som jämför revision inom den privata sektorn med statlig revision är begränsad, vilket motiverar den här undersökningen då en sådan jämförelse kan ge större kunskap kring huruvida företag och myndigheter är föremål för samma nivå av granskning. Vidare är granskningsprocessens påverkan på revisionskvaliteten ett relativt outforskat område, vilket motive
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21

Pereira, Francisco José Merca. "Auditoria e controlo interno no exército: Relatório de estágio." Master's thesis, Universidade de Évora, 2009. http://hdl.handle.net/10174/19151.

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O Sector Público em Portugal atravessa um momento de viragem. O antigo modelo de gestão, burocrático e autoritário vai, aos poucos, dando lugar a um novo modelo assente no princípio dos três "E(s)"1, economia, eficiência, eficácia, ao qual se pode juntar a sustentabilidade e o respeito pelo ambiente, procura tomar os serviços públicos amigos dos cidadãos e das boas práticas. Esta metamorfose exige, contudo, uma acção concertada não só ao nível das práticas, mas também das mentalidades num trabalho conjunto de governantes gestores e auditores. É hoje indiscutível a importância que a auditoria i
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22

Prasad, Awadhesh. "Environmental performance auditing by supreme audit institutions: progress, practice and prospects." Phd thesis, Canberra, ACT : The Australian National University, 2016. http://hdl.handle.net/1885/112881.

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Environment and sustainable development challenges are matters of global concern. Trillions of dollars of mostly public money are invested every year in environment programs to address these challenges. The effectiveness of these programs is critical to environmental sustainability. The effectiveness of governments’ programs is examined through evaluations undertaken mostly by the private sector and through performance audits undertaken by independent Auditors General, also known as supreme audit institutions (SAIs). Compared with traditional evaluations
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23

Colley, Lamin, and Timothy Timdy Gaye. "An investigation of Audit Expectation Gap in the Public Sector in Sub-Saharan Africa : the Case of The Gambia." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20769.

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The aspect of the audit expectation gap continues to be an issue and detrimental to the auditing profession especially as auditors and the public continues to hold different beliefs about the auditors’ duties and responsibilities, and the messages conveyed by audit reports. This phenomenon has long been investigated in several Western and Asian countries with numerous studies that empirically confirmed the existence of this phenomenon between auditors and non-auditors (audit stakeholders). However, it appears paradoxical that only few studies have been conducted empirically in establishing the
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24

Alwardat, Yousef A. "External auditors and clients : an investigation of perceptions of value for money (VfM) audit practices in the UK public sector." Thesis, University of Westminster, 2010. https://westminsterresearch.westminster.ac.uk/item/90463/external-auditors-and-clients-an-investigation-of-perceptions-of-value-for-money-vfm-audit-practices-in-the-uk-public-sector.

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The aim of this Thesis is to to provide empirical explanations for the perceptions of external auditors and clients (professionals and Operational Managers in the UK Public Sector organisations), in regard to the Value for Money (VfM) audit’s ability to improve performance in the UK Public Sector organisations. The main source of the data was face-to-face semi-structured interviews with auditors from the National Audit Office, The Audit Commission and other accounting firms from the UK Private Sector. Senior professionals and Operational Managers from the National Health Service, Local Governm
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Cumbe, Luís Leonardo. "Impacto da auditoria externa na gestão dos fundos públicos: estudo de caso do Fundo Comum do INE de Moçambique." Master's thesis, Universidade de Aveiro, 2016. http://hdl.handle.net/10773/16762.

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Mestrado em Contabilidade - Auditoria<br>Ao longo dos últimos anos, dada a crescente exigência de transparência, responsabilização e prestação de contas nos países recetores da ajuda financeira de organizações e governos externos como é o caso de Moçambique, tem vindo a crescer o papel da auditoria externa no setor público na credibilidade da informação financeira através de avaliações imparciais e objetivas sobre a utilização dos recursos públicos. Em Moçambique, um dos principais mecanismos de financiamento ao Orçamento Geral do Estado é o Fundo Comum, que reúne as contribuições financeiras
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Hanselová, Aneta. "Využití účetnictví a kompetence při kontrolní činnosti Nejvyššího kontrolního úřadu." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206022.

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The aim of the following thesis reflects current trends in public sector accounting and subsequent audit of public sector entities's financial statements. The main principles of accounting are desribed in order to determine how the financial statements are used during controls and audits. In this context the Supreme Audit Institution is introduced as an independant institution practicing external audit in public sector. For this purpose the SAI's control reports reflected the financial audit of the selected public sector entities will be analyzed.
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Němečková, Stanislava. "Analýza výkonu přezkoumání hospodaření územních samosprávných celků." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-262297.

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The thesis is focused on the problematic of reviewing the territorial self-governing unit in the Czech Republic. The goal is to compare the approach of the audit firm and approach of a regional office to perform the examination of the TSU. The first chapter defines the general characteristics of the public sector. The second focuses on a specific area of public administration, which represents local government. The third chapter describes the rules and obligations that are related to the budget management of TSU. The fifth chapter, which summarizes the specifics of the accounting and reporting
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Lino, André Feliciano. "Reforma da contabilidade pública e os tribunais de contas." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-06102015-163641/.

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A presente pesquisa discute a legitimação da autoridade de normatização da contabilidade aplicada ao setor público para a Secretária do Tesouro Nacional (STN), a atuação dos Tribunais de Contas no processo de convergência às International Public Sector Accounting Standards (IPSAS) e a preparação para a atuação com Auditoria Financeira em municípios. A convergência para normas internacionais de contabilidade levou ao questionamento da autoridade na regulação contábil aplicada ao setor público em meados de 2009, e passou a demandar a estruturação da função de Auditoria Financeira no nível sub-na
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Schoenmaker, Janaina. "Controle das parcerias entre o Estado e o terceiro setor pelos Tribunais de Contas." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/2/2134/tde-01082011-164816/.

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O escopo do presente trabalho consiste em examinar o controle pelos Tribunais de Contas sobre as parcerias celebradas entre o Estado e as entidades do terceiro setor envolvendo a gestão de recursos públicos. Procurou-se contextualizar o tema, abordando as novas facetas do Estado e a Administração Pública Consensual, bem como se apresentou noção de terceiro setor e suas atividades para fins de parceria. Abordou-se o fomento estatal, as espécies de transferências voluntárias de recursos públicos e os instrumentos de parceria, como convênios, contratos de repasse e de gestão e termos de parceria.
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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.

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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).
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Aranha, Cristina Maciel. "AnÃlise das constataÃÃes e recomendaÃÃes das auditorias nas instituiÃÃes pÃblicas no Estado do Cearà no perÃodo 2008 a 2011." Universidade Federal do CearÃ, 2013. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=12617.

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nÃo hÃ<br>A partir de dados dos sistemas corporativos E-controle e Sistema Folha de Pagamento dos servidores pÃblicos do estado do Cearà e dos relatÃrios de auditoria de gestÃo elaborados pela Controladoria e Ouvidoria Geral do Estado no perÃodo de 2008 a 2011, este estudo desenvolveu modelos que permitiram estimar a probabilidade de ocorrÃncia de irregularidades e recomendaÃÃes de auditorias nos ÃrgÃos pÃblicos do Estado do CearÃ. As estimaÃÃes dos modelos de variÃveis dependentes binÃrias permitiram concluir que cerca de 31% das auditorias realizadas apresentaram irregularidades acima da mÃd
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Шевченко, Наталія Володимирівна, Наталия Владимировна Шевченко та Nataliia Volodymyrivna Shevchenko. "Механізм оцінки ефективності державного фінансового контролю в Україні". Thesis, Українська академія банківської справи Національного банку України, 2011. http://essuir.sumdu.edu.ua/handle/123456789/51463.

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Дисертаційне дослідження присвячене удосконаленню науково-методичного забезпечення та організаційних засад механізму оцінки ефективності ДФК в Україні. В роботі поглиблено розуміння економічного змісту фінансового контролю; розвинуто перелік функцій ДФК; узагальнено світовий та вітчизняний досвід розвитку системи ДФК; систематизовано світовий досвід організації роботи органів ДФК; визначено концептуальні засади механізму оцінки ефективності ДФК; обґрунтовано трьохкомпонентний критерій оцінки ефективності заходів ДФК з урахуванням їх економічної доцільності, результативності та дієвості; розроб
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Yiannakas, Aristodemos. "Outsourcing the internal audit function with special reference to the UK public and private sectors." Thesis, City University London, 2000. http://openaccess.city.ac.uk/8165/.

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Although not a new phenomenon on the business scene. outsourcing nowadays is occurring on a much broader scale and usually encompasses a wide variety of traditionally in-house activities. There is no doubt that in many cases outsourcing has created new ways and opportunities for growth. It has given organisations the chance to secure high quality services at a lower cost and it has even enabled them to concentrate on their core activities instead of devoting their, at times, scarce resources on peripheral ones. Having to compete in an increasingly global market amid growing antagonism, has for
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Dwiputrianti, Septiana. "Effectiveness of public sector audit reports in Indonesia (preceeding and following audit reform)." Phd thesis, 2011. http://hdl.handle.net/1885/8709.

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This research aims to enrich the existing literature on public administration, public accountability and public sector auditing. The research was undertaken through a comprehensive examination of the quality of information in the audit reports of the Indonesian State Audit Institution (Badan Pemeriksa Keuangan or BPK) with comparisons made between pre audit reform (1945-2000) and post audit reform (2001-2009). The study also evaluates the factors influencing the effectiveness and ineffectiveness of BPK audit information. To achieve these purposes, two main research questions were the focus of
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Janse, van Rensburg J. O. (Jacobus Oosthuizen). "Internal audit capability : a public sector case study." Diss., 2014. http://hdl.handle.net/2263/43357.

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The South African public sector faces significant challenges that impact on its ability to deliver services to the public. There are several parties that can assist the public sector in addressing these challenges. One of these is the internal audit functions of government organisations. For internal auditing to support effectively the managements of the government organisations they serve, the internal audit function should be sufficiently capable. The questions remain as to whether South African public sector internal audit functions are sufficiently capable and how internal audit cap
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Yasseen, Yaeesh. "Outsourcing the internal audit function : a survey of the South African public and private sectors." Thesis, 2011. http://hdl.handle.net/10539/10891.

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Organisations are constantly striving to maximise shareholder wealth by improving effectiveness and efficiency of operations. There has been an emerging trend since the early 1980‟s to outsource functions which were considered non-core. These trends have now moved into the internal audit sphere, a function which was previously maintained in-house. With the outsourcing of Internal Audit Functions issues such as independence and the value adding approach of internal audit are brought into question. This paper explores similarities and differences between public sector internal auditing and its c
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Almahuzi, Ahmed Salman. "Factors Impacting the Effectiveness of Internal Audit in the Saudi Arabian Public Sector." Thesis, 2020. https://vuir.vu.edu.au/42261/.

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This study investigates the effectiveness of internal audits in the Saudi Arabian public sector. The resource-based theory is used to explore external and internal factors that impact internal audit effectiveness. External factors are those outside the control of an internal audit department while internal factors are those within its control. The study examines the relationships between three external factors: top management support, organisational culture and independence of internal audits. It also examines the relationships between four internal factors: motivation of internal audit staff,
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Dahanayake, Sunil J. "The enactment of auditability: Developing value for money (VFM) Audit practice in the State of Victoria." Phd thesis, 2013. http://hdl.handle.net/1885/11513.

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Recent literature has highlighted the importance of examining the practices of auditing. However, most of the focus of previous literature has been on front stage elements, such as the audit reports and annual reports. Relatively little attention has been paid to backstage elements, such as the audit methodologies and strategic planning processes that underpin the performance of auditability. Power (1996, 1997, 2003b), Khalifa et al. (2007) and Robson et al. (2007) argue that it is necessary to understand both the audit context and the audit methodologies that underpin audit practice in order
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Chetty, Lawrence Christopher. "A study on the applicability of the internal audit technician learnership in the public sector." Thesis, 2011. http://hdl.handle.net/10413/6180.

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The solution to South Africa’s growing skills crisis subsists in its ability to transform into a thriving knowledge economy. In a globalised world where it has become easy for skills to transcend borders, skills development and more importantly, skills retention strategies, ought to be an integral part of an organisation’s strategic framework in particular, and the country’s skills development strategy in general. Learnerships, viewed as a panacea for the skills crisis, is a legislated skills development initiative which falls under the Skills Development Act. This in turn resides within the P
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CHEN, YU-CHIH, and 陳俞誌. "The Study of Performance Management in Public Sector: The Case of National Audit Office in Taiwan." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/276rym.

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Rika, Nacanieli Jemesa. "Reputational risk and environmental performance auditing in the public sector : framing and overflows in the audit process." Phd thesis, 2014. http://hdl.handle.net/1885/149977.

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This thesis examines environmental performance auditing and reputational risk in the public sector, through a study of the Australian National Audit Office (ANAO). Previous studies in the performance auditing literature and the environmental auditing literature have not examined the process which links audits to reputational risk for auditees. In addressing that gap, this thesis also investigates the ANAO's back-stage processes for performance auditing which are not well-documented in the public domain. Using the theoretical framework of framing (Goffman, 1974) and overflows (Callon, 1998), th
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Ngoepe, Mpho Solomon. "Fostering a framework to embed the records management function into the auditing process in the South Africa public sector." Thesis, 2012. http://hdl.handle.net/10500/15418.

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Proper records management plays a significant role in the auditing process, risk management and wider corporate governance. Despite this role, in South Africa, many governmental bodies are issued with disclaimer reports every year by the Auditor-General of South Africa (AGSA) due to a lack of supporting documentation. This problem is exacerbated by the exclusion of records management from the criteria for a sound financial management infrastructure in many governmental bodies. The other dilemma is that some records such as financial records, personnel records and electronic records usually fal
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Motubatse, Kgobalale Nebbel. "Customers' perceptions of the work performed by the internal audit functions in the public sector : a case study of National Treasury." Diss., 2014. http://hdl.handle.net/10500/14260.

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This study was conducted to generate an in-depth understanding of key internal audit function (IAF) customers’ perceptions of the work performed by the Department of National Treasury’s IAF. This study was further intended to address the absence of any qualitative study of IAF customers’ experiences and expectations, and their perceptions of the challenges the IAF faces. The study had five research objectives, namely: to identify the role of the IAF in the public sector in relation to its customers; to discuss strategies to meet the expectations of IAF customers; to determine the experiences o
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Wong, Geoffrey. "An analysis of the role and performance of audit committees in the Victorian government public sector in providing assurance and governance." Thesis, 2012. https://vuir.vu.edu.au/21330/.

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The purpose of this thesis has been to identify and analyse: the role of audit committees, the attributes of audit committee members, and the functions and activities that they perform in government-funded public sector organisations, focusing on Victorian government organisations. This research determined how audit committees interact with their major stakeholder partners, namely management, internal audit and external audit. The research also identified the characteristics of audit committees that contribute to their successful performance and their sustainability within a governance and ass
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Aguiar, Daniela Rodrigues Martins Amorim. "Atuação dos auditores nas entidades públicas : o estudo de caso nos Municípios." Master's thesis, 2014. http://hdl.handle.net/10400.14/17052.

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A finalidade de uma auditoria é aumentar o grau de confiança dos destinatários das demonstrações financeiras (ISA 200). No caso das entidades públicas os destinatários das demonstrações financeiras são todas as pessoas e por isso, é cada vez mais importante reforçar a prática regular da auditoria pública. Ao longo dos anos tem vindo a aumentar a preocupação com a qualidade de informação por parte das entidades públicas. Dado que a auditoria contribui para o aumento da qualidade da informação, é expectável que o utilizador das demonstrações financeira atribua maior valor informativo e deposite
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(11180028), Chun Song. "Three Essays on Strategic Misreporting." Thesis, 2021.

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This dissertation studies the economics of strategic misreporting and the effect of different anti-misreporting approaches based on theoretical, experimental, and quasi-experimental evidence. In Essay 1, I propose a theoretical model to study the efficacy of absolute and relative inspection standards in reducing misreporting when agents are heterogeneous in their reporting cost. I extend from previous theoretical studies by examining explicitly the performance of competitive endogenous audit rule (i.e., tournament audit) compared to the random audit as a functio
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Mojapelo, Makutla Gibson. "Contribution of selected chapter nine institutions to records management in the public sector in South Africa." Diss., 2017. http://hdl.handle.net/10500/23793.

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Records management plays a significant role in ensuring accountability, transparency and good governance. Chapter nine institutions, on the other hand, are democratic institutions responsible for the promotion of accountability, transparency and good governance in the public sector through various forms such as investigation, reporting and recommendations. Although the regulatory role of records management in the public sector is the responsibility of the National Archives and Records Service of South Africa (NARSSA), it seems that this responsibility is cumbersome for the organisation as seve
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Neto, Abeilard Bello Pereira. "Controle interno na Administração Indireta do Estado brasileiro: um estudo sobre as unidades de auditoria interna das instituições federais de ensino." Master's thesis, 2016. http://hdl.handle.net/10071/12553.

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O presente estudo explora o tema dos controles públicos, notadamente o controle interno da administração pública e, de forma específica, a atividade de auditoria interna como ferramenta objetiva de realização desse controle. Sua escolha deveu-se à perceção, construída ao longo dos últimos anos, de que uma administração pública, para fielmente prosseguir aos seus objetivos, deverá sempre ter em linha de conta os conceitos de accountability, integridade e transparência nas suas ações. E, para que assim se proceda, há que se ter controles públicos bem organizados e efetivos. A relevância do tema
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Manamela, Dipakiso Clara. "The relationship between disclosed audit committee effectiveness variables and the external audit opinion expressed in South African Central government departments." Diss., 2020. http://hdl.handle.net/10500/26986.

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Corporate governance failures raise questions by stakeholders seeking explanations why audit committees are failing to play their agency role effectively. The objective of this study was to determine the relation between 49 disclosed audit committee effectiveness variables based on King III Code recommended practices and the external audit opinion expressed in South African central government departments. Descriptive statistics highlighted variances in 14 variables across 93 departments. Categorical principal component analysis categorised the 14 variables into four factor variables and hypoth
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Botica, Redmayne Nives. "The production of audit services in the New Zealand public sector : an investigation into the effects of political risk and corporate governance on audit effort : a thesis submitted in partial fulfilment of the requirements for the degree of Doctor of Philosophy in the School of Accountancy, College of Business, Massey University." 2004. http://hdl.handle.net/10179/1737.

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This study examine the effects of political risk and corporate governance on the production of audit services in the New Zealand public sector. It represents one of several studies that are classified as recent extensions of the research in the economics of auditing. While the economics of auditing literature is extensive, most studies have focussed on audit fees as a means of explaining audit markets and audit services rather than audit production Early audit production studies, however, found that audit fees are a noisy proxy for audit production as they are used by audit firms as a strategi
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