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Littérature scientifique sur le sujet « Supreme Audit Institution (SAI) of Bangladesh »

Auteur : Grafiati

Publié le 7 août 2023

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Articles de revues sur le sujet "Supreme Audit Institution (SAI) of Bangladesh"

Nagy, Sándor, József Gál et Antal Véha. « Improving audit functions of supreme audit institutions to promote sustainable development ». Applied Studies in Agribusiness and Commerce 6, n^o 3-4 (30 novembre 2012) : 63–69. http://dx.doi.org/10.19041/apstract/2012/3-4/9.

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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.

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Basri, Aidel. « Supreme Audit Institution of Indonesia : Interference in it’s Independence ». Asia Pacific Fraud Journal 6, n^o 2 (1 janvier 2022) : 277. http://dx.doi.org/10.21532/apfjournal.v6i2.213.

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Badan Pemeriksa Keuangan (BPK) is the Supreme Audit Institutionof Indonesia. As afull member ofInternational Organization of Supreme Audit Institutions (INTOSAI), BPK is expected to abideby INTOSAI Framework of Professional Pronouncements (IFPP). IFPPcontains three categories of professional pronouncements which are principle, standard and guidance. All of themserve as a formal and authoritative announcement of the INTOSAI members. One of the most important and fundamental IFPP’s principle is the independence of SAI. SAI can only accomplish their tasks effectively and objectively if they are independent of the audited entity and are protected against anyinterference. This study discusses the implementation of IFPP’s principle ofthe independence of SAI byBPK, particularly on the aspect of independence to manage its own resources. The results of the study found that BPKhas not yet fully independent to manage itsown budget and audit staff.

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Trklja, Radmila, Milan Trklja et Boban Dašić. « The role of the State Audit Institution in Serbia ». Bankarstvo 50, n^o 4 (2021) : 80–97. http://dx.doi.org/10.5937/bankarstvo2104080t.

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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 the activities within its competence pursuant to the Constitution of the Republic of Serbia, Law on State Audit Institution and Rules of Procedure of the State Audit Institution which, in compliance with the Law, regulate more closely the audit procedure conducted by SAI, the manner of ensuring transparency in work, decision-making process and other issues established by the Law that are relevant for operations of SAI.

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Nagy, Sándor. « A számvevőszékek és a civil szféra kapcsolata az ellenőrzések hatásosságának növelésére ». Jelenkori Társadalmi és Gazdasági Folyamatok 6, n^o 1-2 (1 janvier 2011) : 52–58. http://dx.doi.org/10.14232/jtgf.2011.1-2.52-58.

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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 Supreme Audit Institution. An optimized mixture of the cooperation contribute to the effectiveness of the audit activity.

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Akbar, Noor Bakhsh Ali, et Fatima Salih Mahdi. « The Interest of the Supreme Audit Institution in Sustainable Economic, Social and Environmental Development on the Audit Quality Performance ». International Journal of Professional Business Review 8, n^o 1 (31 janvier 2023) : e01164. http://dx.doi.org/10.26668/businessreview/2023.v8i1.1164.

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Purpose: This research aims to Identify role of the Board of Supreme Audit has a significant role in achieving the dimensions of sustainable development (SD). Theoretical framework: The research provides a conceptual framework for SD, its objectives and dimensions. It probes the role of supreme audit institution (SAI) in achieving the goals of SD. Design/methodology/approach: The study examined the perceptions of 100 participants affiliated to the institution of financial supervision, department of technical studies and research. we are hypothesized that the SAI has an interest in SD, and that this interest is reflected in the quality of auditing performance. we are used Z-TEST to test the significance of the association hypotheses between the interest of SAI in economic, social and SD and the quality of the control audit performance. Findings: The study found that the most supreme audit achieved the completion of the tasks entrusted with high levels of quality in performance. Results also showed that there is a statistically significant correlation between the SAI interest in sustainable economic, social and environmental development (SED) and the quality of auditing performance. Research, Practical & Social implications: The interest of SAI in sustainable economic, SED on the quality of auditing performance. Originality/value: the Originality of value in the article by the role of audit quality (AQ) over the organizing relationships, dividing work according to terms of reference, providing the necessary resources, and exerting the necessary professional care.

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Cesário, Gustavo, Ricardo Lopes Cardoso et Renato Santos Aranha. « The surveillance of a supreme audit institution on related party transactions ». Journal of Public Budgeting, Accounting & ; Financial Management 32, n^o 4 (17 juillet 2020) : 577–603. http://dx.doi.org/10.1108/jpbafm-12-2019-0181.

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PurposeThis paper aims to analyse how the supreme audit institution (SAI) monitors related party transactions (RPTs) in the Brazilian public sector. It considers definitions and disclosure policies of RPTs by international accounting and auditing standards and their evolution since 1980.Design/methodology/approachBased on archival research on international standards and using an interpretive approach, the authors investigated definitions and disclosure policies. Using a topic model based on latent Dirichlet allocation, the authors performed a content analysis on over 59,000 SAI decisions to assess how the SAI monitors RPTs.FindingsThe SAI investigates nepotism (a kind of RPT) and conflicts of interest up to eight times more frequently than related parties. Brazilian laws prevent nepotism and conflicts of interest, but not RPTs in general. Indeed, Brazilian public-sector accounting standards have not converged towards IPSAS 20, and ISSAI 1550 does not adjust auditing procedures to suit the public sector.Research limitations/implicationsThe SAI follows a legalistic auditing approach, indicating a need for regulation of related public-sector parties to improve surveillance. In addition to Brazil, other code law countries might face similar circumstances.Originality/valuePublic-sector RPTs are an under-investigated field, calling for attention by academics and standard-setters. Text mining and latent Dirichlet allocation, while mature techniques, are underexplored in accounting and auditing studies. Additionally, the Python script created to analyse the audit reports is available at Mendeley Data and may be used to perform similar analyses with minor adaptations.

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Dobrowolski, Zbysław, Łukasz Sułkowski et Dagmar Bařinová. « Auditors maximising their utility : Economic analysis of the supreme audit institution ». JOURNAL OF INTERNATIONAL STUDIES 15, n^o 3 (2022) : 98–110. http://dx.doi.org/10.14254/2071-8330.2022/15-3/7.

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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 results prove that SAIs seek to impose their system of preferences through audits and derive usefulness from this. From a long-term perspective, this may lead to a negative autonomy of SAI. Additionally, the study reveals that auditors strive to maximise monetary income and perceive employment stability as a motivational factor. However, job stability could lead to lower auditors' engagement during the audits. The study proposes a pay-for-performance system, which does not reduce the auditor's motivation linked with job stability and simultaneously encourages auditors to achieve better job results. This study contributes to a better understanding of the problems associated with interactions of public officials inside the state.

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Vu, Doan Anh, et 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, n^o 5 (22 mai 2023) : e02197. http://dx.doi.org/10.26668/businessreview/2023.v8i5.2197.

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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 techniques to analyze complex relationships in the SEM model. This result tests research model in Vietnam from the perspective of the state auditors’ perception with 225 valid responses. Findings: The result found out three primary factors that affect the independence of public-sector auditors: political hegemony, auditor tenure and relationships with auditees. These factors have negative impact on state auditor’s independence, meanwhile auditor independence has a positive impact on SAI’s audit quality. Research, Practical & Social implications: The study contributes to existing literature by providing empirical evidence for there is no suitable audit quality measurement framework for SAIs. Originality/value: The results highlight strong importance of the auditor independence so that SAI Vietnam can have effective solutions to protect independence of state auditor from threats and improve the audit quality of SAI.

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Popović, Aleksandar. « Reporting and Follow-Up Recommendations for Performance Audit in Sai in the Republic of Serbia ». Economic Themes 58, n^o 1 (1 mars 2020) : 117–29. http://dx.doi.org/10.2478/ethemes-2020-0007.

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AbstractDevelopment of an integrated audit approach in state auditing enabled, in addition to financial audit and audit of regulatory compliance, audit of the public sector’s entities performance at the same time. Thus performance audit (success, value-for-money) gets primacy within the scope of activity of the supreme audit institutions. The goal of such an activity is to point to the development and importance of auditing effectiveness in the State Audit Institution (SAI) in the Republic of Serbia, emphasising reporting on performance auditing, detected irregularities in the use of budgetary resources and recommendations made to the public sector entities by SAI, as well as following them up for the purpose of more effective management and use of state property and state funds.

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Ahonen, Pertti, et Juha Koljonen. « The contents of the National Audit Office of Finland performance audits, 2001–2016 ». Journal of Public Budgeting, Accounting & ; Financial Management 32, n^o 1 (2 janvier 2020) : 49–66. http://dx.doi.org/10.1108/jpbafm-11-2018-0138.

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Purpose The purpose of this paper is to provide a qualitative, computationally assisted examination of prominent content patterns in the 2001–2016 National Audit Office of Finland (NAOF) performance audit reports and foremost changes in these patterns. Design/methodology/approach Without ex ante researcher decisions on which content elements are important, the authors use computational content analysis of topic modelling for detecting content patterns and their changes in the performance audit reports. Findings In the content patterns, professional effectiveness auditing stands out, whereas efficiency auditing is more weakly present. Other content patterns correspond to the NAOF institutional position and its audit mandate, the institutional characteristics of Finland’s public sector, and independent NAOF decisions in orienting its work. The authors can discern both ascendant, ascendant and stabler content patterns. Research limitations/implications As the paper emphasises textual analysis, examining from where changes in the content patterns derive is secondary. Implications for both more intensive and extensive future research are drawn. Practical implications The authors argue that together with other approaches the approach has potential in monitoring Supreme Audit Institution (SAI) performance auditing in the level of its contents. Social implications Knowing how an SAI orients its performance auditing has potential to support SAI monitoring by stakeholders – Parliament, the government, the citizens and others. Originality/value This is a comprehensive examination of the content patterns of the performance audit reports of an SAI since the 2001 introduction of its present institutional position.

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Livres sur le sujet "Supreme Audit Institution (SAI) of Bangladesh"

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

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Actes de conférences sur le sujet "Supreme Audit Institution (SAI) of Bangladesh"

Dionisijev, Ivan, et Gorana Roje. « THE ROLE OF SUPREME AUDIT INSTITUTIONS IN BETTER MANAGING PUBLIC SECTOR ASSETS - SOME EVIDENCE FROM NORTH MACEDONIA ». Dans 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 Macedonia for better PSAM, through quantitative research using the survey method, i.e structured questionnaire that was delivered to all public sector auditors who are employed by the Supreme Audit Institution of the Republic of North Macedonia. The obtained results show that the state auditors audit the public sector assets with regularity audits more than with performance audits. State auditors are familiar with INTOSAI's GUID 5260 and according to them SAI alone is not a sufficient PSAM control mechanism. The limitation of the study is the measurement of the variables from the survey that is based only on the perception of the state auditors.

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