Log in

Relevant bibliographies by topics / The audit institution / Journal articles

To see the other types of publications on this topic, follow the link: The audit institution.

Journal articles on the topic 'The audit institution'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 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 'The audit institution.'

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

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

2

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

3

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

4

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

5

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

6

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

7

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

8

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

9

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

10

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

11

Jin, Yang. "Optimization of Internal Control for Budget Operations in Public Institutions Based on Random Forest Algorithm." Scalable Computing: Practice and Experience 25, no. 3 (2024): 1863–71. http://dx.doi.org/10.12694/scpe.v25i3.2775.

Full text

Abstract:

In order to promote the construction of internal control in public institutions and improve work efficiency, the author proposes an optimization of internal control in public institution budget business based on random forest algorithm. We have constructed a big data audit framework for internal control of A Maritime Bureau based on the financial cloud platform and sorted out its audit process. By using the random forest algorithm to identify suspicious points in the internal control audit of administrative institutions at the data level, an example analysis is conducted using some data from A

APA, Harvard, Vancouver, ISO, and other styles

12

Serowaniec, Maciej. "The financial independence of the supreme audit institutions in the light of regulations of EU Member States." PRAWO i WIĘŹ, no. 34 (January 18, 2021): 275–85. https://doi.org/10.36128/priw.vi34.151.

Full text

Abstract:

A very important, but also a particularly sensitive area in the relation between the supreme audit institution (SAI) and the executive is the issue of financing this audit institution. Indeed, effective promotion of the principle of public accountability requires that the supreme audit institution receives sufficient financial resources to perform its duties properly. Therefore, the independence of supreme audit institutions requires the provision of all the personal, material and financial resources necessary for the performance of its tasks. They should also have sole responsibility for the

APA, Harvard, Vancouver, ISO, and other styles

13

Pastovenskyi, O., and O. Voznyuk. "INSTITUTIONAL AUDIT OF EDUCATIONAL INSTITUTIONS AS AN IMPORTANT COMPONENT OF ENSURING THE QUALITY OF EDUCATION IN UKRAINE." Zhytomyr Ivan Franko state university journal. Рedagogical sciences, no. 3(110) (October 27, 2022): 29–48. http://dx.doi.org/10.35433/pedagogy.3(110).2022.29-48.

Full text

Abstract:

The article analyzes the experience of conducting institutional audits of general secondary education institutions in Ukraine in 2019-2021. The research highlights the positive aspects of institutional audit, including: audit by independent state structures with the participation of trained experts who have undergone training organized by the State Education Quality Service of Ukraine; unification and publication on the Service’s website the assessment directions, requirements/rules for the organization of educational processes, criteria, indicators and assessment tools; synchronous use

APA, Harvard, Vancouver, ISO, and other styles

14

Segah, Boby. "Dua Sisi Auditing: Audit Eksternal dan Internal Pemerintah." Anterior Jurnal 18, no. 1 (2018): 30–39. http://dx.doi.org/10.33084/anterior.v18i1.433.

Full text

Abstract:

In Indonesia, there are several Supervisory Institutions, such as the Supreme Audit Agency, the Financial and Development Supervisory Agency, the Inspectorate General and the Inspectorate in each Ministry, Institution, Provincial Region and District / City Region. Audited government institutions often question what are the differences and similarities between the oversight institutions. In addition, they do not yet know which external audit institutions and internal audit institutions are Government Agencies among these oversight institutions. Many people assume, including among government ins

APA, Harvard, Vancouver, ISO, and other styles

15

Murtapa, Murtapa, I. Ketut Sujana, Anak Agung Gde Putu Widanaputra, and I. Wayan Suartana. "Fraud prevention through risk-based auditing at Bali Village Credit Institutions." International journal of business, economics and management 8, no. 1 (2025): 27–34. https://doi.org/10.21744/ijbem.v8n1.2374.

Full text

Abstract:

The Village Credit Institution Empowerment Agency needs to build risk management at the Village Credit Institution to effectively implement risk-based performance audits. The Village Credit Institution Empowerment Agency must guide to develop policies related to fraud prevention at the Village Credit Institution to secure public money. The informants in the study were the coordinators of the Village Credit Institution Empowerment Institution of Tabanan Regency, Badung Regency, and the Chairperson of the Village Credit Institution Empowerment Institution of Bali Province. Selection of informant

APA, Harvard, Vancouver, ISO, and other styles

16

A. Jain, Dr Kavita. "Social Audit And Panchayati Raj." Thematics Journal of Geography 8, no. 8 (2019): 52–57. http://dx.doi.org/10.26643/tjg.v8i8.8131.

Full text

Abstract:

Social audit can be used in the various sectors like health, water, financial institution, organizations, companies, public and private sectors. With the help of social audit, industries can measure their performance. The social audit got a legal statue after incorporation of the 73rd amendment to the Indian constitution regarding panchayati raj institutions. This amendment gave power to gramsabha to conduct social audits and it has with this historic amendment that the concept of social audit gained importance in our country. The gramasabha shall conduct regular social audit of all the projec

APA, Harvard, Vancouver, ISO, and other styles

17

Sabillon, Regner, Juan Ramon Bermejo Higuera, Jeimy Cano, Javier Bermejo Higuera, and Juan Antonio Sicilia Montalvo. "Assessing the Effectiveness of Cyber Domain Controls When Conducting Cybersecurity Audits: Insights from Higher Education Institutions in Canada." Electronics 13, no. 16 (2024): 3257. http://dx.doi.org/10.3390/electronics13163257.

Full text

Abstract:

This study validates a comprehensive cybersecurity audit model through empirical analysis in three higher education institutions in Canada. The research aims to enhance cybersecurity resilience by assessing the effectiveness of cybersecurity controls across diverse educational environments. Given the increasing frequency and sophistication of cyberattacks targeting educational institutions, this research is essential to ensure the protection of sensitive academic and personal data. Data were collected through detailed audits involving system vulnerabilities, compliance with security policies,

APA, Harvard, Vancouver, ISO, and other styles

18

Tao, Qiufan. "Changes of Civil Liability Risks of Audit Institutions under the Special Representative Litigation System——Take the Kangmei fraud case as an example." Highlights in Business, Economics and Management 17 (August 31, 2023): 62–68. http://dx.doi.org/10.54097/hbem.v17i.11046.

Full text

Abstract:

The new Securities Law proposes the concept of a special representative litigation system, increasing the efforts to protect the legitimate rights and interests of investors who are infringed upon, and the civil legal liability risks of audit institutions increase accordingly. To promote the healthy and orderly development of securities market and audit industry, this paper will take the Kangmei’s fraud case, the first case in which the special representative litigation system is applied, as the starting point, and analyze the civil legal liability of the audit institution in the case, so as t

APA, Harvard, Vancouver, ISO, and other styles

19

Huseyin, Cicek, and Dikmen Suleyman. "EXTERNAL AUDIT AND FISCAL TRANSPARENCY: AN EMPIRICAL ANALYSIS." Public Administration Issues, no. 5 (2021): 7–26. http://dx.doi.org/10.17323/1999-5431-2021-0-5-7-26.

Full text

Abstract:

The aim of this study is to examine the socio-economic, institutional, and political factors affecting external audit, with the use of an international comparison. In addition, the effect of external audit on fiscal transparency was analyzed. Although many empirical studies in the literature handle the factors affecting fiscal transparency, there are only a few empirical studies that focus on the factors affecting external audit and the impact of external audits on fiscal transparency. However, there is not one study dealing with the factors affecting external audit through making use of inter

APA, Harvard, Vancouver, ISO, and other styles

20

Nasution, Hasnah Juniarni, Deliana Deliana, and Ilham Hidayah Napitupulu. "THE EFFECTIVENESS OF INTERNAL AUDIT IN IMPROVING GOOD UNIVERSITY GOVERNANCE AT THE UNIVERSITY OF NORTH SUMATERA." Kajian Akuntansi 25, no. 1 (2024): 45–55. http://dx.doi.org/10.29313/kajian_akuntansi.v25i1.3346.

Full text

Abstract:

The effectiveness of internal audit is needed to realize good university governance because in internal audit there is a mechanism to ensure that the management carried out by the institution is effective and in accordance with good governance. Good governanceis the foundation for creating a healthy institution and one of the keys to successful institutional management. Knowing the level of internal audit effectiveness, the implementation of university governance, and how internal audit effectiveness realizes the implementation of good university governance at the University of North Sumatera

APA, Harvard, Vancouver, ISO, and other styles

21

Zhuk, Valerii, Kateryna Melnyk, Nataliia Zhuk, and Olena Voloshyna. "Theoretical basis of strengthening the action of the domestic institute of audit." Ekonomika APK 322, no. 8 (2021): 58–66. http://dx.doi.org/10.32317/2221-1055.202108058.

Full text

Abstract:

The purpose of the article is to provide a critical assessment of the institutional structure and capacity of the domestic audit system, to form a theoretical basis for strengthening its institutional effectiveness in the national interests and in the context of European integration and globalization of Ukraine's economy. Research methods. In the course of the research, the following methods were used: dialectical (in the knowledge of the substantive features of the institution of audit); monographic (analysis of the evolution of the institutional development of the audit institution); analysi

APA, Harvard, Vancouver, ISO, and other styles

22

Yadav, Pallavi Singh, Vishal Kumar Goar, and Nagendra Singh Yadav. "SIGNIFICANCE OF GREEN AUDIT AND GREEN CAMPUS FOR OBTAINING THE NAAC ACCREDITATION." ShodhSamajik: Journal of Social Studies 1, no. 1 (2024): 23–34. https://doi.org/10.29121/shodhsamajik.v1.i1.2024.2.

Full text

Abstract:

Green campus is not only the must requirement for the educational institution on ground reality but it is also mandatory according to the National Assessment and Accreditation Council (NAAC) guidelines. The requirement and modes of the green campus can be fulfilled by the green audit. Green Audit is a comprehensive tool for evaluating the environmental performance of the organizations, including its impact on natural resources, waste generation, and energy use which helps to identify and assess the impact of its operations on the environment. In the higher education domain, Green Audit has gai

APA, Harvard, Vancouver, ISO, and other styles

23

Sri, Hantoro, and Payamta. "Revolutionizing Internal Audits: A Pandemic Review at RSUD ABC Solo Raya." Journal of Economics, Finance And Management Studies 08, no. 03 (2025): 1789–800. https://doi.org/10.5281/zenodo.15062680.

Full text

Abstract:

This study examines the effectiveness, challenges, and outcomes of remote internal audits compared to traditional on-site audits at RSUD ABC Solo Raya before, during, and after the COVID-19 pandemic. The research investigates the impact of the pandemic on audit practices, focusing on the transition to remote auditing and the organizational readiness required for its successful implementation. Regulatory frameworks such as Law No. 44/2009 on Hospitals and Minister of Health Regulation No. 36/2015 emphasize the necessity of robust internal control systems, while the Indonesian Supreme Audit Inst

APA, Harvard, Vancouver, ISO, and other styles

24

Trklja, Radmila, Milan Trklja, and Boban Dašić. "The role of the State Audit Institution in Serbia." Bankarstvo 50, no. 4 (2021): 80–97. http://dx.doi.org/10.5937/bankarstvo2104080t.

Full text

Abstract:

The topic of this paper is introduction to the importance of the State Audit Institution, its role and competencies, organization, Code of Ethics and international cooperation. The State Audit Institution (SAI) is the supreme authority for auditing of public funds in the Republic of Serbia. It was founded in 2005pursuant to the Law on State Audit Institution. The State Audit Institution is an independent and autonomous state authority. For performance of activities within its competence, the State Audit Institution is accountable to the National Assembly of the Republic of Serbia. SAI performs

APA, Harvard, Vancouver, ISO, and other styles

25

Iliichuk, Liubomyra. "ІНСТИТУЦІЙНИЙ АУДИТ ЯК ВАЖЛИВИЙ ІНСТРУМЕНТ ЗАБЕЗПЕЧЕННЯ ЯКОСТІ ОСВІТИ". Mountain School of Ukrainian Carpaty, № 29 (11 грудня 2023): 11–16. http://dx.doi.org/10.15330/msuc.2023.29.11-16.

Full text

Abstract:

The article highlights the problem of implementing an effective model of quality assurance in general secondary education institutions, based on a combination of mechanisms for external evaluation of the activities of an educational institution and procedures for self-assessment of the results of its functioning. The emphasis is placed on the need to conduct an institutional audit of general secondary education institutions as a necessary component of the system of external evaluation of educational and management processes of an educational institution and the internal system of quality assur

APA, Harvard, Vancouver, ISO, and other styles

26

Lanrewaju, Adetula Samuel, Osho Augustine Ejededawe, and Egbekun Elijah. "The Independence of Supreme Audit Institution in Mitigation Financial Fraud in Nigeria." Asian Journal of Economics, Business and Accounting 24, no. 1 (2024): 114–27. http://dx.doi.org/10.9734/ajeba/2024/v24i11226.

Full text

Abstract:

The subject of enquiry is to ascertain the independence of Supreme Audit Institutions in mitigating financial fraud in Nigeria. Regular audits of public financial account are entrusted in the Office of the Auditor-General in Nigeria. In addition, the increase in wastages and ineffective governance by agencies of the public sector has brought enormous pressure on the supreme audit institutions. However, numerous challenges weakened the independence of Supreme Audit Institution (SAIs) to have effective performance in Nigeria. This includes insufficient funding, lack of knowledge and experience,

APA, Harvard, Vancouver, ISO, and other styles

27

Pravitasari, Dyah. "AUDIT SYARIAH PADA LEMBAGA KEUANGAN SYARIAH GUNA MEWUJUDKAN GOOD CORPORATE GOVERNANCE (STUDI MULTI SITUS PADA BAITUL MAAL WAT TAMWIL DI TULUNGAGUNG DAN BANK PEMBIAYAAN RAKYAT SYARIAH DI KEDIRI)." Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah 3, no. 2 (2019): 22–37. http://dx.doi.org/10.33650/profit.v3i2.861.

Full text

Abstract:

Sharia financial institutions have significantly develop. This requires that sharia finance institutions continue to grow and improve their services for the higher level of community confidence. For the institution to run well, free of fraud and citting, it is necessary to do check or audit. Audit to be conducted is an internal audit and sharia audit. The position of the audit activities relates to the compliance test or the adherence to the Sharia accounting principles and in accordance with the AAOFI’s standar. The aims of the audit is to realize the good corporate governance more better.

APA, Harvard, Vancouver, ISO, and other styles

28

Aprilia Geriyam Cristanti, Nasywa Aininda Rohmawati, Devi Ashari, Tifa Asyifa Khoeriyah, Denada Rahmawati, and Herlina Manurung. "Pengaruh Audit Syariah dan Kualitas Layanan terhadap Kepercayaan Masyarakat pada Lembaga Amil Zakat." AKUNTANSI 45 4, no. 1 (2023): 230–42. http://dx.doi.org/10.30640/akuntansi45.v4i1.1909.

Full text

Abstract:

The Amil Zakat Institution plays a crucial role in distributing the blessings of wealth to people in need in line with sharia principles. For this institution, ensuring transparency and accountability in the management of zakat funds is a must. Therefore, sharia audits and service quality are important aspects that influence public trust in this institution. This research will focus on the influence of sharia audits and service quality on public trust in zakat amil institutions, with a case study at Yatim Mandiri. This research is a library study using descriptive analysis. The source of analy

APA, Harvard, Vancouver, ISO, and other styles

29

Putu Candra Ardiana Putra, Gede Adi Yuniarta, and I Putu Gede Diatmika. "The Effect of Potential Rush Money and Fraud on the Need for External Audit in Rural Credit Institutions with Leadership Idealism as a Moderating Variable." International Journal of Social Science and Business 7, no. 1 (2023): 224–32. http://dx.doi.org/10.23887/ijssb.v7i1.58563.

Full text

Abstract:

This study aims to examine the effect of potential rush money and fraud on the need for external audit in Rural Credit Institutions (LPD) with leadership idealism as a moderating variable. This study used the head of the LPD in Bali Province who is still actively operating as a population. The method of determining the sample used is the purposive sampling method. Data analysis used SEM-PLS (Structural Equation Modeling-Partial Least Square) Version 3. The result shows that the potential for rush money has a positive effect on the need for external audit services for Rural Credit Institutions,

APA, Harvard, Vancouver, ISO, and other styles

30

Nusa, Nabella Duta, and Siti Muslihah. "PENGARUH SERAPAN ANGGARAN, KEPEMIMPINAN ETIS, TINDAK LANJUT TEMUAN BPK, DAN KEEFEKTIFAN AUDIT INTERNAL PADA HASIL AUDIT LKPD." Nominal: Barometer Riset Akuntansi dan Manajemen 10, no. 2 (2021): 201–13. http://dx.doi.org/10.21831/nominal.v10i2.35936.

Full text

Abstract:

Abstrak: Pengaruh Serapan Anggran, Kepemimpinan Etis, Tindak Lanjut Temuan BPK, dan Keefektifan Audit Internal pada Hasil Audit LKPD. Pengelolaan anggaran merupakan aktivitas yang sangat krusial dikarenakan di dalamnya terdapat pemaparan strategi dan rencana atas pengelolaan pendapatan dan belanja sebuah instansi. Ditambah lagi dengan kenyataan bahwa aktivitas belanja Pemerintah Daerah (Pemda) harus dipertanggungjawabkan kepada masyarakat. Penelitian ini menguji secara empiris tentang pengaruh aspek keuangan berupa serapan anggaran dan aspek non keuangan berupa kepemimpinan etis, tindak lanjut

APA, Harvard, Vancouver, ISO, and other styles

31

Ha, Thuy Thi. "The role of supreme audit institutions in monitoring the implementation of Sustainable Development Goals by governments." Journal of Development and Integration, no. 79 (December 31, 2024): 32–36. https://doi.org/10.61602/jdi.2024.79.04.

Full text

Abstract:

This study examines the pivotal role of Supreme Audit Institutions (SAIs) in monitoring the implementation of Sustainable Development Goals (SDGs) by governments. Qualitative research method was used by synthesizing and analyzing important sources of documents from organizations such as Worldbank, United Nation; Intosai and the website of the National Supreme Audit Institution to explore the specific functions of the Supreme Audit Institution towards the goal of sustainable development. The study also pointed out the challenges faced by SAIs in fulfilling their oversight role and provides reco

APA, Harvard, Vancouver, ISO, and other styles

32

Lee, Sang Yeob, and Ae Jin Kim. "The Impact of the Characteristics of Public Institutions’ Executive Auditors and Audit Office Organizations on Integrity Assessments." Korea Association for Corruption Studies 29, no. 3 (2024): 5–32. http://dx.doi.org/10.52663/kcsr.2024.29.3.5.

Full text

Abstract:

The government has been evaluating the overall integrity levels of public institutions to promote and support anti-corruption efforts at all levels, including improving vulnerable areas and spreading integrity awareness and culture. However, despite these integrity assessments, recent corruption cases in public institutions have become a social issue, and the appointment of unprofessional executive auditors continues to be controversial regardless of the administration. The primary objective of this study is to analyze the impact of the characteristics of executive auditors and audit office or

APA, Harvard, Vancouver, ISO, and other styles

33

Dovhan, Valerii I., Anatolii M. Hrynzovskyii, Serhii V. Bielai, Dariia A. Arziantseva, Nataliaa P. Zakharkevych, and Mykola I. Tovma. "THE MODEL FOR THE AUDIT SYSTEM OF MEDICAL SERVICE QUALITY IN HEALTHCARE INSTITUTIONS." Clinical and Preventive Medicine, no. 5 (November 22, 2023): 82–89. http://dx.doi.org/10.31612/2616-4868.5.2023.12.

Full text

Abstract:

Introduction. Audit of medical services is essential means for provision of the qualified medical care to civilian population. The laws and regulations of a particular country should be considered when this means is implemented. The aim. We have researched the theoretical and methodical approaches to audit system organization of medical service quality in healthcare institutions of Ukraine. Materials and methods. We have analyzed the ideas of experts according to their clinical effect; goals; results and purposes before and after the implementation and receiving the primary feedbac

APA, Harvard, Vancouver, ISO, and other styles

34

Nagy, Sándor, József Gál, and Antal Véha. "Improving audit functions of supreme audit institutions to promote sustainable development." Applied Studies in Agribusiness and Commerce 6, no. 3-4 (2012): 63–69. http://dx.doi.org/10.19041/apstract/2012/3-4/9.

Full text

Abstract:

In this paper, we demonstrate and analyze the substance of the added value effect of a Supreme Audit Institution (SAI), focusing on sustainable development issues.We intend to answer such questions as: how could a SAI respond to global and local challenges and how it could help government to implement commitments towards sustainability. Finally, we trace a possible way to improve external audit functions both on the state level and at the International Organization of Supreme Audit Institutions (INTOSAI), by using some ideas from network theory.

APA, Harvard, Vancouver, ISO, and other styles

35

Levytska, Svitlana, Nataliia Ostapiuk, Olena Tsiatkovska, Maryna Resler, and Olena Mykhalska. "State institution non-financial asset audit strategy development." Economics of Development 23, no. 2 (2024): 57–68. http://dx.doi.org/10.57111/econ/2.2024.57.

Full text

Abstract:

The aim of the study was to determine optimal strategies and methods for improving audit activities in the field of management of non-financial assets of public institutions. Audit reports, financial statements of state institutions, the legal framework for audit activities and information on asset management strategies were used in the study. The study results demonstrate that effective and objective control over assets ensures financial discipline, optimises costs and complies with legal requirements. The study discusses the traditional, risk-based and integrated approaches to asset auditing

APA, Harvard, Vancouver, ISO, and other styles

36

Olaoye, .C.O, and Oluwatoyin Olusola Alex AKINTAYO. "EFFECT OF AUDIT FIRM CHARACTERISTICS ON FINANCIAL REPORTING QUALITY IN NON-FINANCIAL INSTITUTION IN NIGERIA." International Journal of Recent Research in Commerce Economics and Management 9, no. 3 (2022): 16–26. https://doi.org/10.5281/zenodo.6810580.

Full text

Abstract:

<strong>Abstract:</strong> This study investigated the effect of audit firm characteristics on the financial reporting quality of non-financial institutions in Nigeria for the periods 2014-2018. To achieve this objective an explanatory research design was adopted to gather historical data from the annual financial statement of the selected non-financial financial for the periods in questions. In addition, from the 106 non-financial institutions firms in Nigeria stratified  under seven  segment of;  Oil & Gas, Consumer Services, Consumer Goods, Basic Materials, Technology, He

APA, Harvard, Vancouver, ISO, and other styles

37

Sriram, K* Dr. A. Manivannan. "ENERGY AUDITING OF AN EDUCATIONAL INSTITUTION." International Journal OF Engineering Sciences & Management Research 3, no. 6 (2016): 78–84. https://doi.org/10.5281/zenodo.55864.

Full text

Abstract:

Energy Audit is the key to a systematic approach for decision-making in the area of energy management. It attempts to balance the total energy inputs with its use, and serves to identify all the energy streams in a facility. It quantifies energy usage according to its discrete functions. The Energy Audit would give a positive orientation to the energy cost reduction, preventive maintenance and quality control programmes which are vital for production and utility activities. Such an audit programme will help to keep focus on variations which occur in the energy costs, availability and reliabili

APA, Harvard, Vancouver, ISO, and other styles

38

Adi Suputra, Made Agus. "PENGARUH PENERAPAN AUDIT INTERNAL, WHISTLEBLOWING SYSTEM, DAN SURPRISE AUDIT TERHADAP PENCEGAHAN FRAUD PADA LEMBAGA PERKREDITAN DESA DI KECAMATAN BLAHBATUH." Hita Akuntansi dan Keuangan 2, no. 4 (2021): 310–24. http://dx.doi.org/10.32795/hak.v2i4.2021.

Full text

Abstract:

Lembaga Perkreditan Desa (LPD) is a financial institution owned by the Desa Pakraman in Bali. In maintaining and developing strategy and productivity, the LPD's operational activities will be guided and supervised. However, in recent years, there have been many cases of fraud in the LPDs caused by weak supervision from both internal and external parties. A positive work environment can be realized by implementing a whistleblowing program for employees to report violations of the code of conduct and maximizing the role of internal audit by conducting regular surprise audits. With a whistleblowi

APA, Harvard, Vancouver, ISO, and other styles

39

Abdullah, Mochamad Fadhil, Mukhtar Lutfi, and Muhammad Wahyuddin Abdullah. "A Combination of Audit Opinion and Sharia Compliance in Increasing Zakat (Charitable Alms) Donor Trust in the National Zakat Agency (BAZNAS) Makassar, Indonesia." International Journal of Research and Innovation in Social Science VII, no. X (2023): 1981–93. http://dx.doi.org/10.47772/ijriss.2023.701151.

Full text

Abstract:

The purpose of this study is to determine the combination of audit opinions and Sharia compliance in increasing donor trust in the National Zakat Agency (BAZNAS) in Makassar, Indonesia. The type of research used is qualitative research with a phenomenological approach method. Informants include BAZNAS, donors, sharia financial practitioners and religious figures. This research is located at the BAZNAS office and Makassar City area, Indonesia. The results found that the combination of audit opinion and sharia compliance is a complementary examination instrument. Sharia compliance audits complem

APA, Harvard, Vancouver, ISO, and other styles

40

Suta, I. Made Gemet Dananjaya, I. Gusti Agung Mas Prabandari, and Ni Luh Gede Astariyani. "Determining State’s Financial Losses in Corruption: An Institutional Power and Constraint in Indonesia." Lentera Hukum 8, no. 1 (2021): 95. http://dx.doi.org/10.19184/ejlh.v8i1.21923.

Full text

Abstract:

One of the main elements in corruption is the loss of state finances. It results in confusion impacting law enforcement officials' performance in eradicating corruption. In Indonesia, the Supreme Audit Agency (BPK) is an institution authorized to assess state financial losses. In practice, the Financial and Development Supervisory Agency (BPKP) is another institution with similar power. This study analyzed which institutions have the more appropriate power in determining state financial losses in corruption. Using legal research with statutory and conceptual approaches, this study showed that

APA, Harvard, Vancouver, ISO, and other styles

41

Hartadi P.S, Yosafat. "PENGARUH KOMPETENSI, INTEGRITAS, OBJEKTIVITAS DAN ETIKA PEMERIKSAAN TERHADAP KUALITAS AUDIT." Hita Akuntansi dan Keuangan 2, no. 4 (2021): 297–309. http://dx.doi.org/10.32795/hak.v2i4.2018.

Full text

Abstract:

Audit quality is the result obtained from the audit process in the government and private sectors, especially the inspectorate. Audits relate to the accountability carried out by each institution, both private and government. Accusations of fraud against the auditor profession in the community in conducting audit results process can determine quality audit result. quality audit is carried out to assess that the implementation of the government or the exercise of reign operational activities has been done accourdingly to applicable rules. Science purpose to specify the affect of auditor compete

APA, Harvard, Vancouver, ISO, and other styles

42

Vu, Doan Anh, and Nguyen Xuan Hung. "Factors Influencing the Auditor Independence and Affects to Audit Quality of Supreme Audit Institution of Vietnam." International Journal of Professional Business Review 8, no. 5 (2023): e02197. http://dx.doi.org/10.26668/businessreview/2023.v8i5.2197.

Full text

Abstract:

Purpose: The aim of this study is to explore the factors affect to auditor independence, and impacts auditor independence to audit quality of Supreme Audit Institution (SAI). Theoretical framework: This study explores factors affecting the auditor independence in public sector based on articles pertaining to public sector audits that were published in major publications in the 20th century. The theories were applied in order to build up research model about factors influencing the auditor independence and affects to SAI’s audit quality. Design/methodology/approach: Research using complex techn

APA, Harvard, Vancouver, ISO, and other styles

43

Григораш В. В., Хлєбнікова Т. М. та Гречаник О. Є. "ВНУТРІШНІЙ ОСВІТНІЙ АУДИТ ЯК ЧИННИК ВПЛИВУ НА ЯКІСТЬ ОСВІТНЬОГО ПРОЦЕСУ В ЗАКЛАДІ ЗАГАЛЬНОЇ СЕРЕДНЬОЇ ОСВІТИ". World Science 3, № 8(36) (2018): 7–13. http://dx.doi.org/10.31435/rsglobal_ws/30082018/6071.

Full text

Abstract:

   The article outlines the main approaches to creating an internal audit system of general secondary education institution. Functions, objects and subjects of the internal audit system are generalized. Particular attention is paid to the creation of special structural subdivisions of the system of internal audit of the institution of general secondary education. In particular, the organizational principles of the establishment of a quality audit center are described. A new model of internal audit is presented: a school quality management system. The process of designing and

APA, Harvard, Vancouver, ISO, and other styles

44

Vysochina, I. L., N. S. Bashkirova, and A. N. Anoshko. "QUALITY CONTROL OF THE WORK OF A FAMILY PHYSICIAN IN UKRAINE AS A KEY TO SUCCESSFUL PRACTICE." Клінічна та профілактична медицина 2, no. 20 (2022): 60–65. http://dx.doi.org/10.31612/2616-4868.2(20).2022.07.

Full text

Abstract:

Summary. In the context of the reform of the medical industry in Ukraine, the issue of ensuring effective quality control of the provision of medical care and its proper organization in healthcare institutions, and primarily primary care providers (PCP), has become topical. Today in Ukraine, the control of the work of general practitioners-family doctors (audit) is a continuous process, the purpose of which is to improve the quality of medical care. The audit is characterized by a systematic approach, which makes it possible to identify problems, assess the achieved level of quality, plan, and

APA, Harvard, Vancouver, ISO, and other styles

45

Togatorop, Wahyu Ida Arinta, and Jawoto Sih Setyono. "The Role of Supreme Audit Institution in Supporting Sustainable Development Goals Implementation: A study in Indonesia." Indonesian Journal of Planning and Development 6, no. 2 (2021): 76–89. http://dx.doi.org/10.14710/ijpd.6.2.76-89.

Full text

Abstract:

SDGs 2030 is a guide for countries in carrying out development to reduce poverty, protect the planet, and ensure the prosperity of all people in the world. Achieving the 17 SDGs is challenging and complex since each goal is related to other goals. SDGs implementation requires the involvement of multi-stakeholders. One of the parties that play a critical role in SDGs implementation is the Supreme Audit Institution (SAI). Under the auspices of the INTOSAI, SAIs agree to support the government's efforts to implement and achieve SDGs 2030, including the Indonesian Supreme Audit Board Republic of I

APA, Harvard, Vancouver, ISO, and other styles

46

Andrianto, Toni, and Yayuk Nurjanah. "Quo Vadis Internal Audit Professional Standard In The Public Service Agency." International Journal of Progressive Sciences and Technologies 40, no. 1 (2023): 169. http://dx.doi.org/10.52155/ijpsat.v40.1.5566.

Full text

Abstract:

Abstract—Auditor is a profession that is highly regulated. One of the regulations that guides the internal auditor profession is the internal audit professional standard. In the public domain, the Association of Indonesian Government Internal Auditors has compiled the preparation of Government Internal Audit Professional Practices and Indonesian Government Internal Audit Standards. The Public Service Agency places itself in a unique position as a state-owned institution that manages the nation's indivisible assets. BLU manages APBN funds as well as recruits professionals who have specific expe

APA, Harvard, Vancouver, ISO, and other styles

47

Shinkareva, Olga. "Federal Internal Financial Audit Standard “Implement Internal Financial Audit Results”." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 8 (August 1, 2020): 48–53. http://dx.doi.org/10.33920/med-17-2008-04.

Full text

Abstract:

The article is devoted to the analysis of the new federal standard of internal financial audit “Implementation of internal financial audit results”, approved by Order of the Ministry of Finance of the Russian Federation № 91n of 22.05.2020, which will affect medical institutions as recipients of budgetary funds. The article considers the main provisions of this standard, reveals the peculiarities of drawing up and submitting an opinion on the results of the audit event, as well as the peculiarities of approval of decisions taken by the head of the institution on the results of the internal fin

APA, Harvard, Vancouver, ISO, and other styles

48

Nagy, Sándor. "A számvevőszékek és a civil szféra kapcsolata az ellenőrzések hatásosságának növelésére." Jelenkori Társadalmi és Gazdasági Folyamatok 6, no. 1-2 (2011): 52–58. http://dx.doi.org/10.14232/jtgf.2011.1-2.52-58.

Full text

Abstract:

The Supreme Audit Institutions (SAI) have to face several challenges: growing expectations from stakeholders, higher pressure on audit efficiency and in the same time (relative) decreasing financial resources and capacities. The cooperation with civil organizations could generate advantages and more added value of the audit activity. A certain civil organization - owing to its features - could deliver relevant, cheap information and offer available additional professional capacity to the SAI. This promising cooperation has constraints and risks too, which must be managed by the national Suprem

APA, Harvard, Vancouver, ISO, and other styles

49

Slobodyanik, Yulia, Lesia Kondriuk, and Yuliia Haibura. "The strategy of institutional reform of the supreme audit institution: the case of Ukraine." Independent Journal of Management & Production 10, no. 7 (2019): 872. http://dx.doi.org/10.14807/ijmp.v10i7.916.

Full text

Abstract:

The paper aims to define the strategic goals of the Accounting Chamber of Ukraine’s institutional reform. Securing the social confidence towards a public audit institution is the fundamental of its effective implementation. As a result of the proposed strategy realization the transforming the control system according to world standards and good governance requirements must take place focused on economic development maintenance and Sustainable Development Goals achievement.The analysis is based both on directives of the United Nations, INTOSAI and OSCE ruling documents in regard to state audit

APA, Harvard, Vancouver, ISO, and other styles

50

Dobrowolski, Zbysław, Łukasz Sułkowski, and Dagmar Bařinová. "Auditors maximising their utility: Economic analysis of the supreme audit institution." JOURNAL OF INTERNATIONAL STUDIES 15, no. 3 (2022): 98–110. http://dx.doi.org/10.14254/2071-8330.2022/15-3/7.

Full text

Abstract:

Despite several studies on the supreme audit institutions (SAIs), the research question of what maximises SAI auditors' utility remains unanswered. Since SAIs are key public suppliers of audit services, it is essential to determine how they perform their duties and obligations to the stakeholders. This paper follows the grounded theory paradigm using qualitative and quantitative methods. This study is pioneering in many ways because the motivation of SAI's auditors is rarely the subject of research. We formulate the model of SAI's utility and determine the SAI auditor's motivators. The study r

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!