Relevant bibliographies by topics / The audit institution

Contents

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

Academic literature on the topic 'The audit institution'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "The audit institution"

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Zhuk, Valerii, and Kateryna Melnyk. "Institute of audit: essence and its components." Ekonomika APK 313, no. 11 (2020): 60–73. http://dx.doi.org/10.32317/2221-1055.202011060.

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The purpose of the article is to form the substantive essence of the concept of "audit institution" through the assessment of its compliance with the key parameters of socio-economic institutions and to develop a classification and hierarchy of its components. Research methods. General scientific techniques have been applied, including: the method of bibliographic research (to determine theoretical and methodological approaches to the disclosure and formation of the essence of the concept of “audit institution”); methods of analysis and assessment (to determine the compliance of the audit with
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Ayu, Sandra Ayu, Maisya Pratiwi, and Wemi Aryuna. "The Effectiveness of Sharia Audit in Islamic Financial Institution." EKONOMIKA SYARIAH : Journal of Economic Studies 8, no. 2 (2024): 219–30. https://doi.org/10.30983/es.v8i2.8977.

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Sharia audit in Islamic financial institutions plays an important role in ensuring that operations, products, and services offered are in accordance with sharia principles to maintain the integrity, transparency, and accountability of the institution. However, sharia auditors face various challenges in conducting sharia audits, such as technical issues, lack of management support, and the absence of comprehensive sharia auditing standards. This qualitative research aims to describe the effectiveness of sharia audit implementation by analyzing the audit framework and audit work papers at Bank N
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Secrieru, Vasile. "Evaluation of the methodological framework of the financial audit in the Republic of Moldova." Vector European, no. 2 (November 2024): 123–28. https://doi.org/10.52507/2345-1106.2024-2.22.

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Making an audit involves a complex of measures and application techniques for exhaustive reporting based on financial reports. Precisely for this reason, methodologies were approved that are applied in the framework of audits at institutions. The methodological framework is an aid to auditors and guidance for each type of audit. Over the years, the methodological framework has been adjusted and improved, so as to cope with the current requirements and at the same time assessing the risks, taking into account the up-to-date developments. By evaluating the methodological framework of the financi
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Usman, R., R. Masdar, and Masruddin. "The Effect of Institutional Pressure on the Level of BPK Auditor Reliance: A Study of Government Audit Institutions in Indonesia." Finance: Theory and Practice 28, no. 6 (2025): 109–21. https://doi.org/10.26794/2587-5671-2024-28-6-109-121.

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Supreme Audit Agency (BPK) and Government Internal Supervisory Apparatus (APIP), as government audit institutions, have an essential role in realizing the accountability of state financial management. Both are expected to establish good coordination because it can benefit both the audit institution and the government organization being audited. This study examines the effect of institutional pressure, namely coercive pressure, normative pressure and mimetic pressure, on the level of BPK auditor reliability. In addition, this study also aims to examine the impact of BPK auditor reliability on a
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Cho, Jin Woo. "A Study on the Tasks of Public Institution Self-Audit for Activating Active Administration." Korea Association for Corruption Studies 29, no. 4 (2024): 211–26. https://doi.org/10.52663/kcsr.2024.29.4.211.

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As society develops, the importance of active administration in the administrative execution process is increasing as the existing legal system fails to keep up. Active administration, which began as a discussion to resolve the problems caused by the increasing inconvenience caused by conventional and passive administrative processing, has now been explicitly stipulated in the Basic Administrative Act, etc. Through this, the activation of the active administration immunity system that exempts public officials from responsibility in cases of active administration is becoming more important. Thi
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Andrianto, Nico, Iwan Purwanto Sudjali, and R. Luki Karunia. "Assessing the development of performance audit methodology in the supreme audit institution: The case of Indonesia." Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 7, no. 1 (2021): 19–37. http://dx.doi.org/10.28986/jtaken.v7i1.554.

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Badan Pemeriksa Keuangan (BPK), or The Audit Board of the Republic of Indonesia, has introduced performance audits intensively since public sector audit reforms were initiated in 2001. However, the implementation of performance audits still faces several obstacles. This study examines the development of the performance audit methodology in BPK, which can be divided into three stages: before the revitalization of BPK in 2006, the initial development of performance audits during 2006-2010, and the maturity of the implementation of performance audits since 2011. This study concludes that several
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Patskan, V. V. "INTERNATIONAL ACCOUNT COOPERATION THE CHAMBER AS THE SUPREME AUDIT AUTHORITY OF UKRAINE WITHIN THE BILATERAL AND MULTILATERAL FRAMEWORK INTERNATIONAL TREATIES." Actual problems of native jurisprudence, no. 06 (March 2, 2020): 96–101. http://dx.doi.org/10.15421/3919102.

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The article is devoted to the International cooperation of the Accounting Chamber as the supreme audit institution of Ukraine in the framework of bilateral and multilateral international treaties. International cooperation is an important tool for the institutional development of the Accounting Chamber and for enhancing its ability to perform the functions of the supreme audit institution of Ukraine. In the framework of bilateral and multilateral international treaties as well as in the framework of bilateral cooperation, international cooperation provides for the exchange of experience and kn
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Aswar, Khoirul, Fahmi Givari Akbar, and Noegrahini Lastiningsih. "Determinants of Audit Quality in Indonesia Supreme Audit Institution: A Conceptual Study." Information Management and Business Review 12, no. 2(I) (2020): 38–41. http://dx.doi.org/10.22610/imbr.v12i2(i).3075.

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This research is based on the problem of poor audit practices by the Big Four audit firms and the mid-tier audit firms in UK in 2018/2019 cycle, which is indicated as audit failure. This resulted in sanctions and fines that increased significantly from the previous year. Problems related to audit quality are also experienced by government internal auditors in Indonesia. This is due to several factors such as the quality of government internal auditor resources that are still below the lowest service standards as a public institution, lack of available apparatus and low competency, and limited
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Nasfi, Nasfi, Zakaria Aziz, Yunimar Yunimar, and Adi Perwira. "Audit Opinion And Sharia Compliance In Increasing Trust In Zakat Baznas Padang Panjang." Al-Hijrah: Journal of Islamic Economics And Banking 2, no. 1 (2024): 122. http://dx.doi.org/10.55062/al-hijrah.v2i1.452.

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The purpose of this research is to determine audit opinion and sharia compliance in increasing trust in zakat in Baznas Padang Panjang City. Type of qualitative research, phenomenological approach method. Baznas Research Location Padang Panjang City. The results of research on audit opinion and sharia compliance are complementary audit instruments. Sharia compliance audits complement conventional financial audits, so that the picture of Baznas' financial performance reports is more comprehensive. So that Baznas is worthy of being an authority institution in carrying out zakat management profes
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Wojciechowski, Janusz. "La responsabilité des institutions supérieures de contrôle. Qui contrôle les contrôleurs ?" Revue française d'administration publique 90, no. 1 (1999): 271–84. http://dx.doi.org/10.3406/rfap.1999.3292.

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The Accountability of Supreme Audit Institutions - Who Controls the Controllers ? Most institutions have recognised the need to establish specific units in order to carry out internal audits. Whatever their organisation and their competencies, the existence of these units improves the quality of work. Evaluations are generally extremely thorough. External checks are carried out usually by Parliament and the president of the institution is responsible for the budget. Administrative management is generally not subjected to external checks. The publication by most supreme audit institutions of re
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Dissertations / Theses on the topic "The audit institution"

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Muchačiova, Gražina. "Valstybinio finansinio audito reikšmė ir būtinumas Lietuvoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140128_134834-98849.

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Magistro baigiamajame darbe išanalizuota valstybinio finansinio audito esmė ir įgyvendinimo metodai, ištirtos valstybinio finansinio audito ataskaitos ir pateikti siūlymai kaip pagerinti finansinio audito efektyvumą. Pirmoje darbo dalyje teoriniu aspektu nagrinėjama valstybinio finansinio audito samprata, tikslai, uždaviniai, teisinis reglamentavimas, atskleidžiama audito reikšmė ir būtinumas, jo įtaka viešųjų finansų valdymui. Antroje dalyje nagrinėjami valstybinio finansinio audito įgyvendinimo metodai, audito subjektai, aiškinamasi audito ataskaitų reikšmė. Trečioje darbo dalyje pateikta at
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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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Sazimová, Renata. "Výkonnostní audit - teorie a praxe." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360139.

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The thesis deals with performance audit theory and practise. Performance audit consists in evaluating of economy, efficiency and effectiveness. It checks inputs, how they are used and if the intended target is achieved. The main goal of the thesis is to use the theoretical knowledge and do the performance audit of chosen entity. The partial goal is to find out how the performance audit works in reality especially in the Czech Republic.
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Ognev, Denis. "Audit bank v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-203733.

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This diploma thesis deals with external audit of banks in Czech Republic. The main objective of this thesis is to describe in detail the techniques, strategy and methods which are used by the external auditor during the engagement and to compare them with those used in internal audit. The main emphasis during the stage of interim audit is put on control of risk management activities. The first part of this diploma thesis is devoted to theoretical issues and legal aspects of audit profession. Specific characteristics of banking institutions audit including major risks and the scope of external
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Carling, Josefin, and Hanna Ström. "Revisionsutskott : En förtroendehöjande institution?" Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-17164.

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Ökning av bedrägerier i den finansiella rapporteringen anses ha skadat förtroendet för bolagsledningar och revisorer vilket i sin tur har lett till ett ökat krav på ansvarstagande för bolag. Svag bolagsstyrning anses vara en av de bakomliggande orsakerna till det förtroendeproblem som uppstått inom det svenska näringslivet. För att försöka återfå investerarnas förtroende har ett antal åtgärder vidtagits. Svensk Kod för bolagsstyrning uppkom delvis med syftet att stärka förtroendet för de svenska börsbolagen. Styrelsen är ansvarig för transparens och upprättandet av intern kontroll och i ett fö
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Abdi, Khaireh Hassan. "L'audit externe des établissements publics djiboutiens : analyse descriptive de la demande d'audit externe dans le cadre de la gouvernance publique." Thesis, Clermont-Ferrand 1, 2015. http://www.theses.fr/2015CLF10462.

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Cette thèse porte sur analyser la place de l'audit, plus particulièrement l'audit externe, dans l'évolution de gouvernance des organisations publiques à Djibouti qui a débuté depuis plus de quinze (15) ans. Il s'agit aussi d'apporter des éléments de réponse sur les formes d'audit qui sont associés à cette évolution de la gouvernance. Il s'agit ici d'une l'analyse des pratiques de contrôle externe relatives au secteur public djiboutien et plus particulièrement celles concernant les établissements publics, en s’appuyant sur un cadre théorique privilégiant les relations entre parties prenantes de
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Erkan, Berna. "The Role Of Sais In Promoting Sustainable Development: Environmental Auditing." Master's thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12613993/index.pdf.

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This thesis is based on cross-sectional data analyses by using Ordinary Least Squares (OLS) Method in order to determine the main drivers of the environmental performance and specifically the effects of environmental audits conducted by Supreme Audit Institutions (SAIs) on sustainable development. Two general models are employed throughout the study that have the Environmental Performance Index (EPI) as dependent variable and various sub-models for different income groups are produced to observe the individual and interactive effects of explanatory variables. First model includes 150 countries
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Shahmurad, Omar Ibrahim Hassan Ahmed. "Framework to improve government auditing with particular reference to the performance of the State Audit Institution (SAI) in the United Arab Emirates." Thesis, University of Hull, 1995. http://hydra.hull.ac.uk/resources/hull:3949.

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The increased role of governments in planning and controlling socio-economic development, results in huge government expenditures on programmes and activities. This increases the importance of the government budgeting and accounting system as a tool for planning, managing and controlling this huge increase in government activities. The external auditing and controlling authority ( State Audit Institution ) can strengthen the monitoring and controlling mechanism by performing not only a regularity and compliance audit, but by extending its role to include the examination, evaluation and audit o
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Zovienė, Asta. "Vidaus medicininio audito veiklos vertinimas ligoninėje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140603_134044-31889.

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Magistro baigiamasis darbas sudarytas iš trijų pagrindinių dalių. Pirmoje dalyje analizuojami teoriniai vidaus medicininio audito sveikatos priežiūros įstaigose aspektai bei modeliai, nagrinėjamas vidaus medicininio audito teisinis reglamentavimas Lietuvoje. Antroje dalyje analizuojama VšĮ Respublikinės Panevėžio ligoninės vidaus medicininio audito veikla 2010 – 2013 m., jos organizavimas ir vykdymas. Trečiojoje darbo dalyje įvertinama vidaus medicininio audito veikla Respublikinėje Panevėžio ligoninėje vidaus medicinos auditorių ir konsultantų požiūriu. Magistro baigiamojo darbo pabaigoje, re
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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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Books on the topic "The audit institution"

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United States. Dept. of Education. Office of Inspector General. and Educational Resources Information Center (U.S.), eds. Audit guide: Audits of federal student financial assistance programs at participating institutions and institution servicers. U.S. Dept. of Education, Office of Inspector General, 2000.

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United States. Dept. of Education. Office of Inspector General, ed. Audit guide: Compliance audits (attestation engagements) of federal student financial assistance programs at participating institutions and institution servicers. U.S. Dept. of Education, Office of Inspector General, 1997.

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Bangladesh. Mahāhisāba Nirīkshaka o Niẏantrakera Kāryālaẏa, ed. Public financial management: The role of supreme audit Institution (SAI) of Bangladesh-issues & challenges. Office of the Comptroller and Auditor General of Bangladesh, 2013.

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American Institute of Certified Public Accountants. Banking Committee. Inquiries of representatives of financial institution regulatory agencies: August 31, 1990 amendment to AICPA industry audit guide, Audits of banks, AICPA audit and accounting guide, Audits of credit unions, and AICPA audit and accounting guide, Savings and loan associations. AICPA, 1990.

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Office, General Accounting. F-16 program: Reasonably competitive premiums for European coproduction : report to the chairman, Supreme Audit Institution Conference on F-16 Matters. The Office, 1990.

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Office, General Accounting. F-16 program: Reasonably competitive premiums for European coproduction : report to the chairman, Supreme Audit Institution Conference on F-16 Matters. The Office, 1990.

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Office, General Accounting. F-16 program: Reasonably competitive premiums for European coproduction : report to the chairman, Supreme Audit Institution Conference on F-16 Matters. The Office, 1990.

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Office, General Accounting. F-16 program: Reasonably competitive premiums for European coproduction : report to the chairman, Supreme Audit Institution Conference on F-16 Matters. The Office, 1990.

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Office, General Accounting. F-16 program: Reasonably competitive premiums for European coproduction : report to the chairman, Supreme Audit Institution Conference on F-16 Matters. The Office, 1990.

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Tennessee. Division of State Audit., ed. Performance audit. State of Tennessee, Comptroller of the Treasury, Dept. of Audit, Division of State Audit, 1988.

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Book chapters on the topic "The audit institution"

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Ferry, Laurence, and Henry Midgley. "Institutional entrepreneurship in a Supreme Audit Institution." In The Routledge Handbook of Public Sector Accounting. Routledge, 2023. http://dx.doi.org/10.4324/9781003295945-6.

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Mohankumar, D. "Energy Conservation Opportunities in an Educational Institution." In Energy Audit and Management. CRC Press, 2022. http://dx.doi.org/10.1201/9781003203810-11.

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Pimpong, Samuel, and Akpeko Agbevade. "The Audit Service as a Supreme Audit Institution in Ghana’s Fourth Republic: An Assessment." In Public Sector Management and Economic Governance in Ghana. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-56964-7_8.

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Hudhayaritthiga, R., R. Elanthirayan, M. Jayachandran, and G. Kanimozhi. "A Walk Through Energy Audit for an Educational Institution." In Lecture Notes in Electrical Engineering. Springer Nature Singapore, 2025. https://doi.org/10.1007/978-981-96-3694-5_12.

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Lang, Nicole. "Challenges in Establishing the Clinical Trials Centre at the University of Ulm." In Improving Oncology Worldwide. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-96053-7_11.

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AbstractA Clinical Trials Centre (CTC) is an institution that unites experts and expertise for successful designing, conducting and publishing of clinical trials. It provides competence and the infrastructure required for conducting clinical trials in compliance with international and national regulations, guidelines and standards, ICH GCP (good clinical practice) and the Declaration of Helsinki. Mostly, the CTCs are institutions of the Medical Faculty of the University or the University Hospitals, sometimes both. In Germany, after passing an audit providing reassurance of compliance with requ
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McGhee, Patrick. "Institutional audit." In The Academic Quality Handbook. Routledge, 2021. http://dx.doi.org/10.4324/9781003071426-5.

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Kontogeorga, Georgia. "Supreme Audit Institutions." In Encyclopedia of Law and Economics. Springer New York, 2019. http://dx.doi.org/10.1007/978-1-4614-7753-2_728.

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Kontogeorga, Georgia. "Supreme Audit Institutions." In Encyclopedia of Law and Economics. Springer New York, 2017. http://dx.doi.org/10.1007/978-1-4614-7883-6_728-1.

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Cordery, Carolyn J., and David C. Hay. "Supreme Audit Institutions around the world." In Public Sector Audit. Routledge, 2020. http://dx.doi.org/10.4324/9780429201639-3.

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Garg, Bharati. "Audit and Supreme Audit Institutions in Select Countries." In Public Finance and Financial Administration. Routledge India, 2025. https://doi.org/10.4324/9781003602569-14.

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Conference papers on the topic "The audit institution"

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Oláh, István, and Sándor Magyar. "Code Security Audit Based on Regulations at a Financial Institution." In 2025 IEEE 19th International Symposium on Applied Computational Intelligence and Informatics (SACI). IEEE, 2025. https://doi.org/10.1109/saci66288.2025.11030093.

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John, Jeremiah Jay, Adinife Patrick Azodo, Emmanuel Uda Bawa-Boyi, and Francis C. Mezue. "Energy Auditing for University Energy Management: A Tool for Enhancing Sustainability." In Africa International Conference on Clean Energy and Energy Storage. Trans Tech Publications Ltd, 2025. https://doi.org/10.4028/p-x2str1.

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Universities are significant energy consumers, and effective energy management is important for sustainability and cost reduction. This article explores the role of energy audits in helping universities improve their energy management and sustainability practices. It analyzes research from 2010 to 2024 to identify various energy auditing techniques, tools, and methodologies used by different institutions. The article demonstrates how diverse auditing approaches can uncover energy inefficiencies and propose practical solutions. Key findings indicate that thorough energy audits are important for
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Kartikasary, Metya, Christopher Joshua Leksana, and Kevin Laksamana Eka Putra. "Institutional Investment Effect to Investment Efficiency with External Audit Quality as Moderating Variable in Indonesia." In 2024 International Conference on Sustainable Islamic Business and Finance (SIBF). IEEE, 2024. https://doi.org/10.1109/sibf63788.2024.10883838.

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Intal, Grace Lorraine D., Ma Gracia Kim A. Brela, Arianna Coleen T. Ochua, Marx Janzen B. Lizardo, and Lyle L. Huan. "Assessment of the Proposed Audit Management System for Higher Education Institutions Using Six Thinking Hats and TOWS Matrix." In 2024 8th International Conference on Business and Information Management (ICBIM). IEEE, 2024. https://doi.org/10.1109/icbim63313.2024.10823476.

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Cobo-Gómez, Juan Carlos, Omar Contreras, and Carlos Hernán Rodríguez Becerra. "TECHNOLOGY AND EDUCATIONAL QUALITY GAPS IN COLOMBIA: CONTRIBUTIONS FROM SUPREME AUDIT INSTITUTIONS TO ENSURE EQUITABLE AND EFFICIENT EDUCATION THROUGH DIGITAL TRANSFORMATION." In 17th International Conference on Education and New Learning Technologies. IATED, 2025. https://doi.org/10.21125/edulearn.2025.1283.

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Dionisijev, Ivan, and Gorana Roje. "THE ROLE OF SUPREME AUDIT INSTITUTIONS IN BETTER MANAGING PUBLIC SECTOR ASSETS - SOME EVIDENCE FROM NORTH MACEDONIA." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2022. http://dx.doi.org/10.47063/ebtsf.2022.0006.

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Public Sector Asset Management is a crucial process for the progress of a society, while Supreme Audit Institutions are designated as one of the main stakeholders related to that process. Although PSAM has been the subject of research in recent years, especially by western countries that have established the concept of New Public Management for a long time, there is still a lack of evidence on the meaning and role of public sector auditing for improving that process. The purpose of this paper is to provide empirical evidence on the role of the Supreme Audit Institution in the Republic of North
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Sevciuc, Tatiana. "Independence of the supreme audit institution - prerequisite for a modern management of public finances." In International Scientific Conference "Modern Paradigms in the Development of the National and World Economy", 17th Edition. Moldova State University, 2025. https://doi.org/10.59295/mpdnwe2024.38.

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Purpose of the article: The activity of Supreme Audit Institutions in a state serves as a crucial element in the functionality of the public finance management system, providing oversight and control over the budgetary process. The topicality of this research derives from the importance and relevance of the independence of Supreme Audit Institutions (SAI) which can be understood as its ability to function autonomously from the government, without external influences and unjustified control, and is a fundamental condition for the SAI to effectively fulfill its legal mandate. The purpose of this
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Dabić, Ljubiša. "Odgovornost za štetu u vršenju državne revizije." In Onlajn konferencija pravnika u privredi Republike Srbije. Udruženje pravnika u privredi Srbije, 2023. http://dx.doi.org/10.55836/zbornik_pip_2101a.

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The subject of the research are special and general regulations and their application on liability for damages in the performance of state audit, with an emphasis on the state audit of Serbia. Liabilitiy for damages in this context can be liability of persons engaged in work in the supreme audit institution for damage caused to the institution; the liability of the Supreme Audit Institution for damages caused to third parties; and the liability of the Supreme Audit Institution for damages caused to persons engaged in work. The aim of the research is to determine the legal regime and determine
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Sevciuc, Tatiana. "Fundamental ethical values of auditors supreme audit institution - foundation of quality external public audit missions." In International Scientific Conference "Modern Paradigms in the Development of the National and World Economy", 17th Edition. Moldova State University, 2025. https://doi.org/10.59295/mpdnwe2024.40.

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Purpose of the article: The objective of this research is to evaluate the importance of compliance with ethical values by auditors as a foundation of the quality of external public audit missions. Methodology: In order to achieve the proposed objective, an analysis of the national and international normative base related to the fundamental ethical values of the Supreme Audit Institutions and a synthesis of the specialized literature was carried out. The accumulated data was processed through traditional research methods such as: analysis, synthesis, induction, deduction and comparison. Conclus
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Horvat, Tatjana. "INTERNAL AUDIT OF COSTS IN A PUBLIC EDUCATIONAL INSTITUTION." In 3rd International Scientific Conference on Economics and Management. Association of Economists and Managers of the Balkans, Belgrade; Faculty of Management Koper; Doba Business School - Maribor; Integrated Business Faculty - Skopje; Faculty of Management - Zajecar, 2019. http://dx.doi.org/10.31410/eman.2019.391.

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Reports on the topic "The audit institution"

1

Dassen, Nicolás, and Renzo Lavin. Citizen Participation in Government Audits through Digital Tools: Overview of Initiatives from Supreme Audit Institution. Inter-American Development Bank, 2024. http://dx.doi.org/10.18235/0013049.

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Citizen participation in government auditing processes by supreme audit institutions (SAIs) has increased in the last 20 years due to digital innovation. This growth has been driven by the Latin American and Caribbean Organization of Supreme Audit Entities (OLACEFS) and the International Organization of SAI Entities (INTOSAI) through the creation of citizen participation commissions that promote collaborative work with civil society. This study surveys 60 cases of citizen participation in fiscal control through digital channels around the world. We classify these cases according to the fiscal
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Smolenyak, Barbara E., Donald D. Steele, Andrew Katsaros, Sunil R. Kadam, and Nancy C. Cipolla. Ouality Control Review of KPMG Peat Marwick LLP and the Defense Contract Audit Agency The Smithsonian Institution Fiscal Year Ended September 30, 1996. Defense Technical Information Center, 1998. http://dx.doi.org/10.21236/ada373715.

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Molina, Ezequiel. Can Bottom-Up Institutional Reform Improve Service Delivery? Inter-American Development Bank, 2014. http://dx.doi.org/10.18235/0011657.

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This article makes three contributions to the literature. First, it provides newevidence of the impact of community monitoring interventions using a unique dataset from the Citizen Visible Audit (CVA) program in Colombia. In particular, this article studies the effect of social audits on citizens' assessment of service delivery performance. The second contribution is the introduction a theoretical framework to understand the pathway of change, the necessary building blocks that are needed for social audits to be effective. Using this framework, the third contribution of this article is answeri
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Fleitas, Alejandra, Deborah Sprietzer, Maria del Pilar Locano, and Héctor Rabade. Transparency and Confidence in the Public Sector: Advances in Supreme Audit Institutions in Latin America and the Caribbean (2002-2012). Inter-American Development Bank, 2014. http://dx.doi.org/10.18235/0006234.

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Between 2002 and 2012, countries in Latina America and the Caribbean have made considerable progress in modernizing their Supreme Audit Institutions (SAIs). Today, 70% of SAIs have adopted a modernized approach based on five pillars: harmonization, standardization, risk and results, transparency, and diversification. While challenges remain, these improvements have increased transparency and the confidence in public institutions of the region. This document presents the key conclusions of a study conducted by the Inter-American Development Bank, in collaboration with the Organization of Latin
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Perfit, Janine, Mariko Russell, and Jorge E. Muñoz-Ayala. Improving the Quality of Statistics in Belize. Inter-American Development Bank, 2014. http://dx.doi.org/10.18235/0009236.

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In modern public management the use of statistics for decision making is essential. Evidence-based policy, as well as results-based public management, cannot operate effectively without reliable and timely data. Likewise, without more specialized, quality statistics, the achievement of development objectives cannot be appropriately monitored, or the effectiveness of development plans evaluated. In the specific context of Belize, the importance of a well-functioning statistical system is essential to the process of economic and social development of the country. Yet, according to the evidence c
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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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Martini, Irene, Santiago Hoses, and Gustavo San Juan. Learning in Twenty-First Century Schools: Note 5: Environmental Audit and Comfort Levels in Educational Institutions. Inter-American Development Bank, 2014. http://dx.doi.org/10.18235/0006293.

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The study of comfort levels considers the factors that affect the balance between the body and its environment in buildings in order to ensure that these living spaces -in this case, classrooms- fall within what are referred to as "comfort zones", or in some cases, "life zones". There is a need to provide a suitable design that can provide the parameters and elements with which to generate concrete solutions.
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Wetzel, Deborah, Fátima Cartaxo, Ricardo Poppi, and Mariano Lafuente. Data-driven Digital Innovation to Strengthen Integrity: TCU’s Payroll Oversight in Brazil. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004549.

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This technical note documents the Continuous Payroll Audit Initiative within Brazils Court of Accounts (Tribunal de Contas da Unio, or TCU), presents its lessons learned, and makes recommendations that could improve its results. This initiative uses digital tools such as data analytics to proactively identify and address incorrect and/or illicit payments in the federal civil service and pension payroll. As of 2021, the initiative had led to savings close to $R 2 billion (US$515 million). The study demonstrates that a small team using the right technology can be very effective in rooting out ir
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Mak, Ngoy, Say Sok, and Leang Un. Finance in Public Higher Education in Cambodia. Cambodia Development Resource Institute, 2019. https://doi.org/10.64202/wp.115.201905.

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Cambodian higher education finance is archaic and inappropriate for creating a robust and responsive higher education system. The customary practice of line item budgeting is also obsolete. Many countries in the region have long moved towards block grants and some have recently incorporated performance-based funding. In Cambodia, bureaucratic financial management has created many loopholes and obstacles, including slow disbursement of funds, excessive and rigid regulation, and ineffective and efficient use of resources. However, any move towards new funding modalities must be aligned with effo
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Tilahun, Nathanael, and Abebe G. Yihdego. Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low-Income Countries: The Case of Ethiopia. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.033.

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This policy brief is extracted from a full-fledged research report financed by the International Centre for Tax and Development through the Ethiopian Tax Research Network and published in the British Tax Review, Issue 2, 2023. Much international technical assistance is directed towards increasing the capacity of tax authorities in low-income countries to understand and effectively implement the OECD Transfer Pricing Guidelines and thus retain their fair share of revenue from the transnational economic transactions of multinational enterprises. The outcome of such assistance in the case of Ethi
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