Log in

Relevant bibliographies by topics / Public sector auditing / Journal articles

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

Journal articles 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 50 journal articles 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 journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

2

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

4

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.

Full text

Abstract:

The notion that auditing could reduce corruption has received considerable attention in both business and academia. The purpose of the current study is to explore the latest trends and gaps in the literature that investigate the link between corruption and public sector auditing. It is based on reviews of the academic literature and draws general conclusions on the status of the latest findings. The previous literature on corruption focused on economic and political perspectives. Although evidence suggests that public sector auditing helps to combat corruption, there is still a huge gap in the

APA, Harvard, Vancouver, ISO, and other styles

5

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

6

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

9

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

10

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

11

Gustavson, Maria, and Aksel Sundström. "Organizing the Audit Society: Does Good Auditing Generate Less Public Sector Corruption?" Administration & Society 50, no. 10 (2016): 1508–32. http://dx.doi.org/10.1177/0095399716674306.

Full text

Abstract:

Few cross-country studies examine the effects of auditing quality on public sector corruption. We present a definition of good auditing consisting of three principles: independence, professionalism, and recognizing the people as the principal. Using novel data from an original expert survey covering more than 100 countries, the concept is then operationalized and tested empirically. The results demonstrate that good auditing has a positive effect on national levels of public sector corruption. This lends reason to believe that auditing which is organized according to certain principles has pot

APA, Harvard, Vancouver, ISO, and other styles

12

Muha., M. Murshedul Abedin, Al Ayub Ahmed Alim, and Kumar Neogy Taposh. "Mechanism of Accountability and Auditing: Public Sector Scenarios of Bangladesh." Journal of Business Studies 4, no. 1 (2013): 131–48. https://doi.org/10.5281/zenodo.3745685.

Full text

Abstract:

The study examined the procedures and guidelines employed in the audit of public sector accounts in line with statutory and professional requirements. It also ascertained the extent to which accountability, effectiveness and efficiency of audit mechanism are being promoted in Bangladesh. Data were gathered through email survey to the staff of the Office of the Comptroller and Auditor General (OCAG), the Supreme Audit Institution of Bangladesh is responsible for auditing government receipts and public spending and to ascertain whether expenditures have yielded value for money in government offi

APA, Harvard, Vancouver, ISO, and other styles

13

Jibrin, Musa Success, Ofor Theresa Nkechi, and Success Blessing Ejura. "Auditing Procedures and Process in the Public Sector." Financial Risk and Management Reviews 2, no. 2 (2016): 43–50. http://dx.doi.org/10.18488/journal.89/2016.2.2/89.2.43.50.

Full text

APA, Harvard, Vancouver, ISO, and other styles

14

Ivy, Kirimi, and Philip Otema. "Environmental Management and Auditing; Kenyan Public Sector Perspective." International Journal of Scientific and Research Publications (IJSRP) 9, no. 6 (2019): p90121. http://dx.doi.org/10.29322/ijsrp.9.06.2019.p90121.

Full text

APA, Harvard, Vancouver, ISO, and other styles

15

Kim, Yi－Bae. "A Study on Public Sector Auditing in Korea." Korean Journal of Accounting Research 23, no. 1 (2018): 215–35. http://dx.doi.org/10.21737/kjar.2018.02.23.1.215.

Full text

APA, Harvard, Vancouver, ISO, and other styles

16

Pallot, June. "Reporting and Auditing Performance in the Public Sector." Australian Accounting Review 12, no. 26 (2002): 2–3. http://dx.doi.org/10.1111/j.1835-2561.2002.tb00257.x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

17

Pallot, June. "Reporting and Auditing Performance in the Public Sector." Australian Accounting Review 11, no. 25 (2001): 2–3. http://dx.doi.org/10.1111/j.1835-2561.2002.tb00384.x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

18

Fearon, Gervan, and Lutz-Alexander Busch. "Auditing and competitive bidding in the public sector." Journal of Public Economics 90, no. 4-5 (2006): 657–78. http://dx.doi.org/10.1016/j.jpubeco.2005.04.002.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

., Rafiu Oyesola Salawu, and Oyedokun Agbeja . "Auditing and Accountability Mechanism in the Public Sector." International Journal of Applied Economics and Finance 1, no. 1 (2007): 45–54. http://dx.doi.org/10.3923/ijaef.2007.45.54.

Full text

APA, Harvard, Vancouver, ISO, and other styles

20

Mkwela, Gcobani, Mandla Alfred Twala, and Siyabulela Christopher Fobosi. "Exploring the Importance of Performance Audits in the Public Sector." International Journal of Social Science Research and Review 8, no. 4 (2025): 296–308. https://doi.org/10.47814/ijssrr.v8i4.2614.

Full text

Abstract:

This article explores the value of auditing performance information in the public sector. It also examines the impact of performance auditing on public policy. The piece looks into public arguments generated by performance audit results. This paper, in particular, gathers information through a review of the literature on performance auditing. It outlines the major obstacles in conducting performance audits, as well as the potential for performance audits to improve public administration. Similarly, demonstrates that the public auditor is not the only profession capable of conducting performanc

APA, Harvard, Vancouver, ISO, and other styles

21

Mohammed Mahdi, Dr Thamir. "Factors Affecting the Quality of the Auditing Work in Public Sector." Indian Journal of Applied Research 3, no. 6 (2011): 1–6. http://dx.doi.org/10.15373/2249555x/june2013/1.

Full text

APA, Harvard, Vancouver, ISO, and other styles

22

Iis Istianah, Nia Pramita Sari, and Vitria Indriani. "A systematic review of public sector audits in Indonesia." Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 10, no. 1 (2024): 33–54. http://dx.doi.org/10.28986/jtaken.v10i1.1544.

Full text

Abstract:

The literature on public sector auditing in Indonesia remains nascent and requires further exploration. This study aims to provide a comprehensive overview and serve as a reference for future research in this field by analyzing the trends, developments, and prospects for further research on Indonesian public sector audit literature. This study uses a systematic literature review covering 36 articles from 2015 to 2022. It also highlights recent advancements and outlines recommendations for further research. Seven key categories for future research are identified: audit quality, audit findings a

APA, Harvard, Vancouver, ISO, and other styles

23

Edegbeme-Beláz, Annamária, and András Kerti. "A New Approach to Information Security Auditing in Public Administration." Hadmérnök 17, no. 3 (2022): 109–31. http://dx.doi.org/10.32567/hm.2022.3.8.

Full text

Abstract:

Due to the rapid pace of globalisation and digitalisation and the better usage of ICT technology, cybercrime is also rising. Hence, the secure operation of controlling and auditing information systems is fundamental in both the private and public sectors. It is generally accepted in the private sector that companies seek an independent third-party’s assistance to carry out information security audits. However, how do information security audits work in public administration? The article aims to characterise and assess information security auditing in public administration and define a new solu

APA, Harvard, Vancouver, ISO, and other styles

24

Xhani, Nensi, Marioara Avram, and Maria-Andreia Iliescu Ristea. "The Development of Auditing in the Public Sector in Albania and Responsible Institutions." Journal of International Cooperation and Development 3, no. 1 (2020): 38. http://dx.doi.org/10.36941/jicd-2020-0004.

Full text

Abstract:

Auditing in the public sector has evolved over the years to meet the needs of a business environment that is constantly changing. In an effort to help organizations achieve an accurate assessment of risk and business development, internal audit plays a particularly important role. Although internal audit has existed since the beginning of human civilization, in Albania it developed much later. The economic and financial development of Albania over the last decades, in the context of economic globalization, has had a significant impact on auditing institutions, that have to do their best to mea

APA, Harvard, Vancouver, ISO, and other styles

25

Ismail, Aida Hazlin, Natasha Binti Muhammad Merejok, Muhamad Ridhuan Mat Dangi, and Shukriah Saad. "Does Audit Quality Matters in Malaysian Public Sector Auditing?" International Journal of Financial Research 10, no. 3 (2019): 203. http://dx.doi.org/10.5430/ijfr.v10n3p203.

Full text

Abstract:

Auditors play a key role in contributing to the credibility of the financial statements on which they are reporting. High-quality audits support financial stability. The responsibility for performing quality audits of financial statements rests with the auditors. However, audit quality is best achieved in an environment where there is support from and appropriate interactions among participants in the financial reporting supply chain. Most prior studies look into audit quality from the perspective of private sector however this study focus on the quality of public sector auditing in Malaysia.

APA, Harvard, Vancouver, ISO, and other styles

26

Jóhannesdóttir, Anna Margrét, Stina Nielsson Kristiansson, Niina Sipiläinen, and Riikka Koivunen. "Internal audit in the public sector – comparative study between the Nordic countries: The development of internal auditing within the public sector in the Nordic countries." Veftímaritið Stjórnmál og stjórnsýsla 14, no. 2 (2018): 19–44. http://dx.doi.org/10.13177/irpa.a.2018.14.2.2.

Full text

Abstract:

The subject of this paper is a comparative study about the current status of internal audit within the public sector in the Nordic countries. The aim is to understand the basis and recognize trends in the development of internal audit in the public sector in these countries. The status of internal audit within each country, Denmark, Finland, Iceland, Norway and Sweden, is presented and also the regulatory basis, laws and regulations, for internal audit and the main challenges that internal auditing faces. Finally, the opportunities for further development of internal audit in the public sector

APA, Harvard, Vancouver, ISO, and other styles

27

Jóhannesdóttir, Anna Margrét, Stina Nielsson Kristiansson, Niina Sipiläinen, and Riikka Koivunen. "Internal audit in the public sector comparative study between the Nordic countries. The development of internal auditing within the public sector in the Nordic countries." Icelandic Review of Politics & Administration 14, no. 2 (2018): 19–44. http://dx.doi.org/10.13177/irpa.a.2018.14.2.2.

Full text

Abstract:

The subject of this paper is a comparative study about the current status of internal audit within the public sector in the Nordic countries. The aim is to understand the basis and recognize trends in the development of internal audit in the public sector in these countries. The status of internal audit within each country, Denmark, Finland, Iceland, Norway and Sweden, is presented and also the regulatory basis, laws and regulations, for internal audit and the main challenges that internal auditing faces. Finally, the opportunities for further development of internal audit in the public sector

APA, Harvard, Vancouver, ISO, and other styles

28

JOUIET, Insaf, and Najoua EL ABBAS EL GHALEB. "Barriers to the integration of artificial intelligence in public sector internal audit in Morocco: An exploratory study." Edelweiss Applied Science and Technology 9, no. 5 (2025): 1291–302. https://doi.org/10.55214/25768484.v9i5.7139.

Full text

Abstract:

Integrating Artificial Intelligence (AI) into the internal audit functions of the public sector poses certain challenges, hindering its usage. The purpose of our study is to identify and understand the main factors hindering the integration of this advanced technology within the internal audit functions of the Moroccan public sector. Using an interpretivist approach and qualitative methodology, we applied the Technology-Organization-Environment framework and collected data through semi-structured interviews with 14 public sector internal auditors. Firstly, from a technological point of view, t

APA, Harvard, Vancouver, ISO, and other styles

29

Abdul Rahim A. Al Athmay, Alaa‐Aldin. "Performance auditing and public sector management in Brunei Darussalam." International Journal of Public Sector Management 21, no. 7 (2008): 798–811. http://dx.doi.org/10.1108/09513550810904578.

Full text

APA, Harvard, Vancouver, ISO, and other styles

30

Zeff, S. A. "International Research in Public Sector Accounting, Reporting, and Auditing." International Journal of Accounting 35, no. 2 (2000): 292. http://dx.doi.org/10.1016/s0020-7063(00)00053-4.

Full text

APA, Harvard, Vancouver, ISO, and other styles

31

Amara, Salem. "Improving Performance Auditing Practice in the Libyan Public Sector." Athens Journal of Business & Economics 1, no. 4 (2015): 311–24. http://dx.doi.org/10.30958/ajbe.1-4-4.

Full text

APA, Harvard, Vancouver, ISO, and other styles

32

TAYLOR, D. "Environmental Auditing in the Public Sector: The Lancashire Experience." Water and Environment Journal 6, no. 6 (1992): 690–95. http://dx.doi.org/10.1111/j.1747-6593.1992.tb00721.x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

33

English, Linda, and James Guthrie. "PUBLIC SECTOR AUDITING: A CASE OF CONTESTED ACCOUNTABILITY REGIMES." Australian Journal of Public Administration 50, no. 3 (1991): 347–60. http://dx.doi.org/10.1111/j.1467-8500.1991.tb02295.x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

34

English, Linda, and Peter Skærbæk. "PERFORMANCE AUDITING AND THE MODERNISATION OF THE PUBLIC SECTOR." Financial Accountability & Management 23, no. 3 (2007): 239–41. http://dx.doi.org/10.1111/j.1468-0408.2007.00427.x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

35

Qadeer, Zahid, Sammar Abbas, and Tanveer Ahmed. "Influence of International Standards of Internal Auditing on the Proficiency of Internal Audit Mechanism in Public Sector Universities of Pakistan." Audit and Accounting Review 4, no. 2 (2024): 35–59. https://doi.org/10.32350/aar.42.02.

Full text

Abstract:

The current study aims to explore how the International Standards of Internal Auditing (ISIA) impact the proficiency of Internal Audit (IA) mechanism in the public sector of Pakistan. The study targets the public sector Higher Education Institutes (HEIs) of Pakistan which are the recipients of hefty financial resources from government. A questionnaire was distributed to 250 employees working in Internal Audit and Finance Department besides the members of statutory bodies of public sector HEIs of all five provinces (stratum) across Pakistan by using the purposive sampling. One hundred and fifty

APA, Harvard, Vancouver, ISO, and other styles

36

Esmati Beyrami, Hojjat, Aliasghar Motaghi, Younes Badavar Nahandi, and Ahmad Mohamadi. "A comprehensive performance audit model in the public health sector using the grounded theory approach." Research and Development in Medical Education 13 (December 26, 2024): 29. https://doi.org/10.34172/rdme.33240.

Full text

Abstract:

Background: Performance auditing is one requirement for public sector managers to be accountable to the public. It offers an unbiased evaluation of the responsibilities, effectiveness, or expenses linked to implementing policies, programs, or operations in the public sector. This paper aims to develop a performance auditing model in the health sector. Methods: This qualitative study is based on grounded theory. A sample of 16 individuals, including university professors specializing in performance auditing and managers and experts, particularly those with a background in the public health sect

APA, Harvard, Vancouver, ISO, and other styles

37

Sari, Ratna, and Muslim Muslim. "Accountability and Transparency in Public Sector Accounting: A Systematic Review." Amkop Management Accounting Review (AMAR) 3, no. 2 (2023): 90–106. http://dx.doi.org/10.37531/amar.v3i2.1440.

Full text

Abstract:

This study aims to systematically review the mechanisms that promote accountability and transparency in public sector accounting, focusing on regulatory frameworks, auditing practices, digital transformation, stakeholder engagement, and ethical considerations. The study employs a systematic review design, following PRISMA guidelines to ensure a rigorous and transparent approach. The literature search spans from 2000 to 2023, including peer-reviewed journal articles, books, and official reports. Keywords such as "accountability in public sector accounting," "transparency in government financial

APA, Harvard, Vancouver, ISO, and other styles

38

Mahsun, Mohamad, Nafsiah Mohamed, Sharifah Norzehan Syed Yusuf, and Indrawati Yuhertiana. "Investigating Fraud Risks Assessment Practices in Public Sector Audits." Asia-Pacific Management Accounting Journal 16, no. 1 (2021): 183–205. http://dx.doi.org/10.24191/apmaj.v16i1-08.

Full text

Abstract:

Fraud Risk Assessment (FRA) is claimed to be an important activity at the audit planning stage in both the private and public sectors. In fact, because of the importance of FRA activities, Auditing Standards (SAS 99, ISA 240, ISSAI 1240) have required auditors to carry out FRAs at the audit planning stage. FRA is considered as the core activity of financial audit planning because of the impact of fraud on the sustainability of an entity, quality of life, and economic growth. This study aimed to determine the practice of FRA in public sector audits and to find out more about the obstacles faced

APA, Harvard, Vancouver, ISO, and other styles

39

Mahouat, Nacer, and Hafsa Lamsieh. "What are the relationships between corporate governance and external auditing in Moroccan public companies?" International Journal of Research in Economics and Finance 2, no. 5 (2025): 30–43. https://doi.org/10.71420/ijref.v2i5.110.

Full text

Abstract:

Public companies and institutions continuously contribute to the development and economic growth of our country, which is why the governance of Moroccan public companies occupies a major place in the Moroccan government's major economic and social strategic orientations and perspectives. In this research study, we deployed an important conceptual and theoretical framework through the mobilization of agency theory to explain the link between external auditing and the governance of public companies. Furthermore, this paper aims to present the results of a qualitative document analysis focusing o

APA, Harvard, Vancouver, ISO, and other styles

40

Farajzadeh, Ali Asghar, and Tahereh Azizzadeh. "Comparing Active Auditors viewpoints in Public and Private Sector over Determining Basic Materiality Levels in Auditing." Journal of Global Economy 8, no. 1 (2012): 33–45. http://dx.doi.org/10.1956/jge.v8i1.4.

Full text

Abstract:

Materiality is a threshold quality in accounting which has priority over other qualitative characteristics of financial information. In other word, financial information are important in decision-making only when they are important with respect to this to definition, omission or altering these significant information can change the judgments and decisions ofÂ logical user over the affairs of a business entity. The purpose of this research was to identify the auditors` ideas in private and public sector over basic materiality levels and compare the perspective of these two groups over these lev

APA, Harvard, Vancouver, ISO, and other styles

41

Rutman, Leonard, and Mike Ozerkevich. "Some Views on “Effectiveness: Reporting and Auditing in the Public Sector”." Canadian Journal of Program Evaluation 3, no. 1 (1988): 53–57. http://dx.doi.org/10.3138/cjpe.03.006.

Full text

Abstract:

The Canadian Comprehensive Auditing Foundation's report titled Effectiveness: Reporting and Auditing in the Public Sector presents an accountability framework which includes the following principle: “managers provide information in the form of representations to help governing bodies form judgments about effectiveness.” This article reviews this fundamental principle and the approach to reporting on attributes of effectiveness. The Foundation recognizes that recommended approach will evolve over time as new thoughts are developed and experience in implementing it is gained. The views in this a

APA, Harvard, Vancouver, ISO, and other styles

42

Shakir, Saifullah, and Ghulam Abbas. "Role of Forensic Auditing in Enhancing the Efficiency of Public Sector Organization." Reviews of Management Sciences 2, no. 2 (2020): 40–59. http://dx.doi.org/10.53909/rms.02.02.030.

Full text

Abstract:

Purpose: The aim of study is to investigate the importance of forensic auditing practices in detecting and preventing financial fraud as well as enhancing the efficiency of Public owned entities. Corruption and frauds both are gargantuan twin brothers that have halted the peace of growth for economy, especially developing nations like Pakistan. Many large scale public owned entities are reeling due to corruption and fraud. Design/Methodology/Approach: Survey was carried out and data were collected from the public sector organizations. Partial Least Square-Structural Equation Modeling (PL

APA, Harvard, Vancouver, ISO, and other styles

43

Coetzee, Philna. "Contribution of internal auditing to risk management." International Journal of Public Sector Management 29, no. 4 (2016): 348–64. http://dx.doi.org/10.1108/ijpsm-12-2015-0215.

Full text

Abstract:

Purpose – There is a widening gap between the expectations of internal audit stakeholders and the value the function brings to the table, for example, in the management of the risks threatening an organisation. The purpose of this paper is to investigate the views of chief audit executives (CAEs), the chairs of audit committees and senior management on the contribution of the internal audit functions to risk management in the South African public sector. This contribution is considered in the context of existing risk management structures and the level of coordination between these structures

APA, Harvard, Vancouver, ISO, and other styles

44

Babatunde, Shakirat Adepeju, and Opoku Fofie. "Equipping Public Servants with Accrual Accounting for Transparency, Accountability and Efficiency – Evidence from Nigeria and Ghana." Accounting and Finance Review (AFR) Vol.1(1) Dec. 2016 1, no. 1 (2016): 01–10. http://dx.doi.org/10.35609/afr.2016.1.1(1).

Full text

Abstract:

Objective - This study is based on the social welfare viewpoint of accounting. It examines the benefits of accrual accounting as a replacement for cash accounting as a measure to enhance public service transparency, accountability, and efficiency in the public sectors of Nigeria and Ghana. Methodology/Technique - This study is based on a sample of 375 respondents from the accounting, auditing and budgeting cadres and legislatives of the public sector in Nigeria. In the Ghana perspective, 25 high-ranking public servants in the accounting, auditing and budgeting cadres were interviewed for the s

APA, Harvard, Vancouver, ISO, and other styles

45

Celestine Chukwutem Ebogbue, Celestine Chukwutem Ebogbue. "Forensic Audit and Investigations in Nigeria Public Sector: A Literature Review Approach." International Journal of Research and Scientific Innovation XI, no. VII (2024): 464–73. http://dx.doi.org/10.51244/ijrsi.2024.1107034.

Full text

Abstract:

Forensic auditing had a camera upon which several unnoticed crimes could be unveiled in most organizations. No sector could boast of not having been touched by the wave of emerging crimes that are not known to conventional crimes. The Nigerian public sector is of interest considering the waves of fraud, mismanagement, and abuse of power office that have resulted in the misuse of public funds and which ordinarily would have been exposed using the expertise of forensic investigations auditing and investigations. The Nigerian National Petroleum Corporation (NNPC) under the watch of a former minis

APA, Harvard, Vancouver, ISO, and other styles

46

Orumwense, Jones Osasuyi. "Implementation of Continuous Auditing for the Public Sector in Nigeria." Journal of Accounting, Business and Finance Research 1, no. 1 (2017): 19–23. http://dx.doi.org/10.20448/2002.11.19.23.

Full text

APA, Harvard, Vancouver, ISO, and other styles

47

Moturi, Christopher. "Embracing Continuous Auditing: A Case for Public Sector in Kenya." British Journal of Economics, Management & Trade 4, no. 11 (2014): 1644–54. http://dx.doi.org/10.9734/bjemt/2014/10123.

Full text

APA, Harvard, Vancouver, ISO, and other styles

48

Otia, Javis Ebua, and Enrico Bracci. "Digital transformation and the public sector auditing: The SAI's perspective." Financial Accountability & Management 38, no. 2 (2022): 252–80. http://dx.doi.org/10.1111/faam.12317.

Full text

APA, Harvard, Vancouver, ISO, and other styles

49

Liston‐Heyes, Catherine, and Luc Juillet. "Burdens of transparency: An analysis of public sector internal auditing." Public Administration 98, no. 3 (2020): 659–74. http://dx.doi.org/10.1111/padm.12654.

Full text

APA, Harvard, Vancouver, ISO, and other styles

50

Sikidar, Sujit. "Accounting and Auditing Practices of Public Sector Units in India." Indian Journal of Public Administration 40, no. 1 (1994): 57–62. http://dx.doi.org/10.1177/0019556119940106.

Full text

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!