Log in

Relevant bibliographies by topics / Public sector auditing / Dissertations / Theses

To see the other types of publications on this topic, follow the link: Public sector auditing.

Dissertations / Theses on the topic 'Public sector auditing'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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

Select a source type:

Consult the top 36 dissertations / theses for your research on the topic 'Public sector 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.

Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.

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.<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

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 effec

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

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).

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

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.<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

APA, Harvard, Vancouver, ISO, and other styles

7

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,

APA, Harvard, Vancouver, ISO, and other styles

8

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

11

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

12

Andersson, Mary-Ann, and Nilsson Rebecka. "Financial or performance auditing? : the role of elected auditors in Swedish municipalities." Thesis, Högskolan Kristianstad, Sektionen för Hälsa och Samhälle, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-8467.

Full text

Abstract:

The aim of this thesis is to see if the elected auditors in the Swedish municipalities focus more on financial or on performance auditing in the audit report. This is a very important question today in the public sector because of the change in the elected auditor’s duties and responsibility. The public organizations management and accounting today are influenced by the private sector; therefore there must be a change in the elected auditor’s role in the public organization. The investigation was done by going through the audit reports of the municipalities of Sweden. The factors looked at wer

APA, Harvard, Vancouver, ISO, and other styles

13

Findlay, John Anthony. "A conceptual framework for efficiency auditing and an evaluation of public sector practice in Queensland : a case study approach." Thesis, Queensland University of Technology, 1994. https://eprints.qut.edu.au/36264/1/36264_Findlay_1994.pdf.

Full text

Abstract:

The obJecuve or this research is to develop a conceptual framework for efficiency auditing and to use this framework to assess practice in the Queensland public sector. The primary research tool utilised is the case study. An expectation of increased accountability has given rise to efficiency auditing in the public sector. Efficiency auditing is now viewed as a complementary measure to financial audit in the pursuit of financial accountability. In addition, efficiency auditing plays an important role in

APA, Harvard, Vancouver, ISO, and other styles

14

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

15

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

16

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

17

Elahi, Tajammal. "The Project to Improve Financial Reporting and Auditing (PIFRA) : issues in the implementation of ERP in public sector of Pakistan." Thesis, University of Essex, 2015. http://repository.essex.ac.uk/16002/.

Full text

Abstract:

This is a case study on PIFRA (Project to Improve Financial Reporting and Auditing) in the public sector of Pakistan. It investigates the process of implementation of New Accounting Model (NAM) and SAP as a reform imitative to overhaul the century old archaic financial management system. This study has three dimensions: implementation of SAP as an integrated system for budgeting and accounting offices at all levels of Government; introduction of modified cash basis of accounting; and the World Bank as a meaningful force for change. New institutional sociology (NIS) and institutional logic have

APA, Harvard, Vancouver, ISO, and other styles

18

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

19

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

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

20

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

21

Janse, van Rensburg J. O. (Jacobus Oosthuizen). "Internal audit capability : a public sector case study." Diss., 2014. http://hdl.handle.net/2263/43357.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

22

(9843425), Wan Zuriati Wan Zakaria. "The impact of computer-based accounting system on Malaysian public sector agencies." Thesis, 2014. https://figshare.com/articles/thesis/The_impact_of_computer-based_accounting_system_on_Malaysian_public_sector_agencies/13433762.

Full text

Abstract:

"The positive and negative impacts of information technology (IT) have been continuously discussed and debated by researchers, practitioners and scholars for several years. In the public sector environment, IT can be a powerful tool for improving the delivery of government services with better collaboration among various governments. Therefore, the Malaysian Government, similar to many other governments, has planned and implemented a number of programmes to embrace the digital world by transforming itself to deliver information and services electronically. In public sector audit and accounting

APA, Harvard, Vancouver, ISO, and other styles

23

Wise, Victoria Jane. "Consolidation accounting issues in the Australian public sector." Thesis, 2004. https://vuir.vu.edu.au/15283/.

Full text

Abstract:

The aim in this study was to examine issues surrounding the cross-sector transfer of a private sector financial reporting practice, known as consolidated financial reporting, to the Australian public sector. The study was conducted using the theoretical frameworks of commandership, accountability and usefulness of financial information. Commander theory was chosen as it is ideally suited to the hierarchical system of control over resources that exists within the public sector; accountability because it is a fundamental requirement where public resources are involved; and usefullness because i

APA, Harvard, Vancouver, ISO, and other styles

24

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

25

Dwiputrianti, Septiana. "Effectiveness of public sector audit reports in Indonesia (preceeding and following audit reform)." Phd thesis, 2011. http://hdl.handle.net/1885/8709.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

26

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

27

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/.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

28

Almahuzi, Ahmed Salman. "Factors Impacting the Effectiveness of Internal Audit in the Saudi Arabian Public Sector." Thesis, 2020. https://vuir.vu.edu.au/42261/.

Full text

Abstract:

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,

APA, Harvard, Vancouver, ISO, and other styles

29

Moodley, Asogan. "Organisational performance management as a mechanism to improve service delivery in the South African public sector: the contribution of internal auditing as an enabler." Diss., 2019. http://hdl.handle.net/10500/25546.

Full text

Abstract:

The advent of democracy in 1994 prompted the South African government to provide public goods to the entire population as opposed to providing services along racial lines, as was the case during the apartheid era. Consequently, government expenditure increased considerably. However, continuous service delivery protests in recent years indicate that government has not been operating optimally. The Department of Planning, Monitoring and Evaluation and National Treasury introduced Organisational Performance Management (OPM) to improve service delivery. Government also adopted internal auditing as

APA, Harvard, Vancouver, ISO, and other styles

30

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

31

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

32

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

33

Lopes, Marcello de Souza. "O controle interno no poder executivo federal brasileiro." Master's thesis, 2013. http://hdl.handle.net/1822/26002.

Full text

Abstract:

Dissertação de mestrado em Contabilidade<br>A presente dissertação tem por objetivo analisar a adequabilidade da regulamentação do Sistema de Controle Interno do Poder Executivo Federal do Brasil e qual a sua influência sobre os sistemas de controle interno atualmente implementados pelas entidades públicas federais existentes em sua estrutura organizacional. Para fazer frente a este desafio é analisada a evolução da regulamentação do controle interno no setor público federal brasileiro, possibilitando observar-se a mudança de filosofia que ocorreu sob a influência das ideologias que impe

APA, Harvard, Vancouver, ISO, and other styles

34

Mosweu, Olefhile. "A framework to authenticate records in a government accounting system in Botswana to support the auditing process." Thesis, 2018. http://hdl.handle.net/10500/25704.

Full text

Abstract:

An audit of financial statements relies heavily on authentic records to yield informed audit opinions. Without proper records of transactions, the objective of auditing financial statements becomes difficult. In the digital environment, determining the authenticity of digital documents for purposes of auditing is even more problematic because of a lack of criteria used by auditors for the declaration of such authenticity. This study sought to develop a framework for the authentication of records in a government accounting system in Botswana with a view to supporting the audit process in the pu

APA, Harvard, Vancouver, ISO, and other styles

35

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

36

Liu, Chau-sheng, and 劉朝昇. "The Study on the Risk Management of Public Sectors, from the Viewpoint of Auditing: An Example of Township Management." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/67363037127748849975.

Full text

Abstract:

碩士<br>國立中興大學<br>高階經理人碩士在職專班<br>96<br>The purpose of this paper is to review the status of the auditing and risk management systems in municipal administrations and the recognition for the risk management among staffs by analyzing previous documentations, cases and survey data from the viewpoint of the audit authorities. This paper also attempts to improve the governmental management by providing suggestions of reinforcing risk management for Ministry of Audit and Municipal Administration. In this research, I collected the questionnaire data from 309 local municipal administrations in Taiwan. I

APA, Harvard, Vancouver, ISO, and other styles

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!