Relevant bibliographies by topics / Public sector auditing

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

Academic literature on the topic 'Public sector auditing'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "Public sector auditing"

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Grossi, Giuseppe, David C. Hay, Chamara Kuruppu, and Daniel Neely. "Changing the boundaries of public sector auditing." Journal of Public Budgeting, Accounting & Financial Management 35, no. 6 (2023): 140–53. http://dx.doi.org/10.1108/jpbafm-05-2023-0079.

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PurposeThis paper aims at reflecting on the changing boundaries of public sector auditing. In particular the paper focusses on the opportunities and challenges for performance auditing, for sustainable development auditing and digitalised public sector auditing.Design/methodology/approachBuilding from the papers in this special issue, the authors draw on the literature on current development of public sector auditing (such as public sector auditing performance auditing, sustainable development auditing and digitalised public sector auditing) and propose a future research agenda.FindingsThe “ch
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Craswell, Allen. "Competition in Public-Sector Auditing." Australian Accounting Review 7, no. 13 (1997): 16–21. http://dx.doi.org/10.1111/j.1835-2561.1997.tb00023.x.

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Fatu, Siaoauli, Folototo Seve, and Nacanieli Rika. "Swimming against the tide?: Regulating the public sector audit space in Samoa." Journal of Pacific Studies 43, no. 1 (2023): 25–47. http://dx.doi.org/10.33318/jpacs.2023.43(1)-2.

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This study examines whether establishing domestic standards for public sector auditing instead of following international standards, may improve perceived audit quality. We also explore the improvements and challenges that are perceived to arise if public sector auditing standards are legally binding. This study is motivated by a proposal from Samoa’s Controller and Auditor General to establish domestic public sector auditing standards, which is contrary to the global trend of adopting international standards. We employ a survey instrument to collect data from a sample of accountants and audit
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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 (2018): 227. http://dx.doi.org/10.5296/ajfa.v10i1.13029.

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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
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Pathak, Yogesh, and Anil Saxena. "A COMPARATIVE STUDY OF AUDIT EXPENDITURE IN PRIVATE SECTOR AND PUBLIC SECTOR BANKS." International Journal of Innovations & Research Analysis 04, no. 02(II) (2024): 123–30. http://dx.doi.org/10.62823/4.2(ii).6701.

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The paper embarks on a thorough examination, comparing the audit expenditures incurred by private sector banks and public sector banks. It's not merely a financial analysis; rather, it aims to uncover whether there's a discernible variance in how these two categories of banks allocate resources to auditing. However, the focus extends beyond financial figures; it seeks to unravel the underlying attitudes and perceptions towards auditing within the banking landscape. The study endeavors to unravel the intricate fabric of the banking industry, by scrutinizing these divergent perspectives, where p
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Kuhn, Michael, and Luigi Siciliani. "Manipulation and auditing of public sector contracts." European Journal of Political Economy 32 (December 2013): 251–67. http://dx.doi.org/10.1016/j.ejpoleco.2013.08.002.

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Rune Berggren, G. "Developed Auditing in a Developing Public Sector." Managerial Auditing Journal 2, no. 1 (1987): 3–5. http://dx.doi.org/10.1108/eb017581.

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Mattei, Giorgia, Giuseppe Grossi, and James Guthrie A.M. "Exploring past, present and future trends in public sector auditing research: a literature review." Meditari Accountancy Research 29, no. 7 (2021): 94–134. http://dx.doi.org/10.1108/medar-09-2020-1008.

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Purpose Public sector auditing research has changed rapidly over the past four decades. This paper aims to reveal how the field has developed and identify avenues for future research. Design/methodology/approach The authors used a structured literature review following Massaro et al. The sample comprises papers on public sector auditing published in accounting and public sector management journals between 1991 and 2020. Findings The present analysis highlights that academic research interest in public sector auditing has grown and become more diverse. The authors argue this may reflect a trans
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Perera, Pethigamage. "A Smart City- Tensions Between Space of Flows and Space of Places." International Journal of Research and Innovation in Social Science 06, no. 10 (2022): 79–86. http://dx.doi.org/10.47772/ijriss.2022.61006.

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The main objective of this paper is to zexplore the impact of public sector auditing in fighting corruption and promoting the development agenda in Zimbabwe. The paper explores the extent to which public sector auditing may be used to fight the corruption surge in the public sector. The existing literature on corruption focused more on economic and political perspectives. There is limited literature that explains in depth how elements of the public sector auditing may contribute to a reduction in corruption. The study was based on the positivism research philosophy and explanatory research des
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Giniyatullina, D. R. "Improving Internal Audit in the Public Sector." Accounting. Analysis. Auditing 6, no. 2 (2019): 95–100. http://dx.doi.org/10.26794/2408-9303-2019-6-2-95-100.

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

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

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

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

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Thesis (MComm)--Stellenbosch University, 2011.<br>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
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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/.

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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,
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Shreim, Obeid Saad. "Value for money auditing : its development and application with special reference to the U.K. public sector." Thesis, Cardiff University, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.238158.

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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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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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Books on the topic "Public sector auditing"

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

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

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Peter, Williams, and Chartered Institute of Public Finance and Accountancy., eds. Auditing in the public sector. CIPFA, 2000.

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Group, Financial Training, and Association of Accounting Technicians, eds. Public sector accounting and auditing. Financial Training Courses, 1989.

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Group, Financial Training, and Association of Accounting Technicians, eds. Public sector accounting and auditing. Financial Training Courses, 1989.

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

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

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

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Brusca, Isabel, Eugenio Caperchione, Sandra Cohen, and Francesca Manes Rossi, eds. Public Sector Accounting and Auditing in Europe. Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137461346.

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Keating, Lori. Performance auditing of public sector property contracts. Gower, 2010.

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Book chapters on the topic "Public sector auditing"

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

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Prasad, Awadhesh. "Environmental performance auditing." In Environmental Performance Auditing in the Public Sector. Routledge, 2018. http://dx.doi.org/10.4324/9781351273480-2.

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Broberg, Pernilla, and Torbjörn Tagesson. "The adoption of professional audit standards in the public sector." In Auditing Transformation. Routledge, 2023. http://dx.doi.org/10.4324/9781003411390-6.

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Naoufal, Georges. "Continuous auditing/continuous monitoring." In Continuous Auditing with AI in the Public Sector. CRC Press, 2024. http://dx.doi.org/10.1201/9781003382706-9.

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Jorge, Susana. "Public Sector Accounting and Auditing in Portugal." In Public Sector Accounting and Auditing in Europe. Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137461346_11.

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Brusca, Isabel, Vicente Montesinos, and José Manuel Vela. "Public Sector Accounting and Auditing in Spain." In Public Sector Accounting and Auditing in Europe. Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137461346_12.

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Tagesson, Torbjörn, and Giuseppe Grossi. "Public Sector Accounting and Auditing in Sweden." In Public Sector Accounting and Auditing in Europe. Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137461346_13.

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Fuchs, Sandro, Andreas Bergmann, Iris Rauskala, and Anna Schmitt. "Public Sector Accounting and Auditing in Switzerland." In Public Sector Accounting and Auditing in Europe. Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137461346_14.

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Rauskala, Iris, and Iris Saliterer. "Public Sector Accounting and Auditing in Austria." In Public Sector Accounting and Auditing in Europe. Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137461346_2.

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Christiaens, Johan, and Simon Neyt. "Public Sector Accounting and Auditing in Belgium." In Public Sector Accounting and Auditing in Europe. Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137461346_3.

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Conference papers on the topic "Public sector auditing"

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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.

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Rascanu, Florin-Daniel, and Denisa Berindeie. "General principles of public sector auditing." In Simpozion Ştiinţific al Tinerilor Cercetători. Ediţia a 22-a. Academy of Economic Studies, 2025. https://doi.org/10.53486/sstc2024.v2.29.

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In the continuous process of building an efficient, transparent and citizen-oriented public administration, the countries of South-Eastern Europe have become, in recent years, increasingly interested in promoting and introducing elements of quality management in the public sector, and all reform projects in the public sector are designed to achieve these objectives.
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Ivanova, Nataliya G., and Valeria I. Pilipenko. "Historical Milestones within Public Sector Accounting in Modern Russia." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.16.

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Man, Nik Haslina Binti Nik, and Dahlia Fernandez. "Potential Factors on Blockchain Adoption in Malaysian Public Sector Auditing." In 2023 16th International Conference on Developments in eSystems Engineering (DeSE). IEEE, 2023. http://dx.doi.org/10.1109/dese60595.2023.10468916.

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Nazarov, Dmitry, and Marina Sidorova. "Russian Public Sector Accounting: The Case of Experimental Estate Konskaya Volya (1893-1905)." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.36.

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Meijer-Wassenaar, Linda. "In-house designers to break out public sector auditing in a manageable way." In IASDR 2023: Life-Changing Design. Design Research Society, 2023. http://dx.doi.org/10.21606/iasdr.2023.769.

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Zhan, Xiaoyu. "Public Sector Internal Audit, a Tool for Assessing the Achievement of the Development Objectives by the Public Authorities." In 3rd International Conference Global Ethics -Key of Sustainability (GEKoS). Lumen Publishing House, 2023. http://dx.doi.org/10.18662/lumproc/gekos2022/09.

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This scientific research study is an attempt to answer the question ”Is the public sector internal audit a management tool for assessing the regional and local sustainable development programs and projects ?” in a constructive approach, that could bring value to both the economic theory, and the economic and social practice. The starting point of the study was the public sector internal audit’s work that was undertaken within the ministry that manages the public funding for sustainable development. The analysis of the public sector internal audit typology, that was carried out in the 2016-2021
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Pinto, Fernando Antonio D. G., Sérgio Lifschitz, and Edward Hermann Haeusler. "A Graph Knowledge-base for Auditing Human Resources Public Management." In Workshop de Computação Aplicada em Governo Eletrônico. Sociedade Brasileira da Computação, 2022. http://dx.doi.org/10.5753/wcge.2022.223273.

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Given the growing volume of data that is generated in the public sector, new payroll audit models are created. Payroll is a sensitive area and requires assertive processes in its operations. The formal verification of public rules, in a knowledge base, aims to demonstrate the conformity of public acts in relation to the respective legal norms. In this paper we build a knowledge base of public acts from the extraction of information contained in a 9-year series of a official gazette. With this, we can audit the participation of public servers in technical committees through SPARQL queries in a
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Mattei, Giorgia, Marco Tutino, Carlo Regoliosi, Caterina Macrì, and Valentina Santolamazza. "The social audit and social accountability ambiguities in the context of the participatory budgeting adoption." In New outlooks for the scholarly research in corporate governance. Virtus Interpress, 2023. http://dx.doi.org/10.22495/nosrcgp5.

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This study aims to emphasize the significance of social auditing, despite the persisting ambiguities surrounding the use of terms like social audit or social accountability in the context of PB. Additionally, it contributes by analyzing the present state of social auditing and social accountability in PB, highlighting the public sector reforms implemented during the analyzed period
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Babuci, Petru, and Aliona Birca. "The influence of internal audit on the effectiveness of risk management in the public sector." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.33.

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This article delves into the critical role of internal audit in enhancing the effectiveness of risk management within the public sector. With a strong focus on the public entities of the Republic of Moldova, the study investigates how structured internal auditing practices contribute to a robust governance framework, especially in the face of contemporary economic and geopolitical challenges. Drawing on a comprehensive analysis of internal audit reports, governmental regulations, and risk management frameworks, the research employs methodologies such as correlation analysis to uncover the dyna
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Reports on the topic "Public sector auditing"

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

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This rapid literature review of primary and grey sources found substantial evidence of the merits of donor support to Public Financial Management (PFM) initiatives but no specific evidence assessing donor support for external government audit, such as Supreme Audit Institutions (SAIs). PFM reforms are established as being generally beneficial, assist in reducing or preventing corruption, increasing transparency and accountability, as well as improving service delivery quality, although the exact impacts are difficult to measure. Performance auditing has recently attracted more attention than t
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