Search Results - subject:"INTERNAL FINANCIAL CONTROL"

The influence of public sector audit digitalisation on local government budget planning : evidence from Brazil

Lino, André Feliciano; Azevedo, Ricardo Rocha de; … - In: Journal of public budgeting, accounting & financial … 35 (2023) 2, pp. 198-218

Persistent link: https://www.econbiz.de/10014286560

Procurement and contract management deficiencies : analysis of state audit reports

Abutabenjeh, Sawsan; Rendon, Rene G. - In: International journal of public sector performance … 11 (2023) 1, pp. 81-107

Persistent link: https://www.econbiz.de/10014227952

Does gender affect qualifying decisions? : evidence from public sector audits

Carrera, Nieves; Mareque, Mercedes - In: Journal of business research : JBR 154 (2023), pp. 1-14

Persistent link: https://www.econbiz.de/10013468817

The power drivers of public sector audit committee effectiveness

Coetzee, Philna; Erasmus, Lourens J.; Pududu, Mangakane; … - In: South African journal of accounting research 37 (2023) 1, pp. 62-84

Persistent link: https://www.econbiz.de/10013536525

Challenges in Implementing the Concept of Public Internal Financial Controls in the Public Sector of Bosnia and Herzegovina

Veledar, Benina; Letica, Maja - 2020

countries are expected to set up and develop internal financial control systems to prepare for all the challenges they face by … on the quality of the established internal financial control system. In order to facilitate the establishment of such a … system, the European Commission has developed a concept called Public Internal Financial Control based on international …

Persistent link: https://www.econbiz.de/10012288764

EU audit in brief, 2019 : introducing the 2019 annual reports of the European Court of Auditors

European Court of Auditors - 2020

The '2019 EU audit in brief' provides an overview of our 2019 annual reports on the EU's general budget and the European Development Fund, in which we present our statement of assurance as to the reliability of the accounts and the legality and regularity of the transactions underlying them. It...

Persistent link: https://www.econbiz.de/10015320661

EU audit in brief, 2019 : introducing the 2019 annual reports of the European Court of Auditors

European Court of Auditors - 2020

Persistent link: https://www.econbiz.de/10015320663

EU audit in brief, 2019 : introducing the 2019 annual reports of the European Court of Auditors

European Court of Auditors - 2020

Persistent link: https://www.econbiz.de/10015320666

Internal audit as a tool to improve the efficiency of public service

Postula, Marta; Irodenko, Olga; Dubel, Przemyslaw - In: European research studies 23 (2020) 3, pp. 699-715

Persistent link: https://www.econbiz.de/10012287020

Does Fiscal Monitoring Make Better Governments? Evidence from US Municipalities

Nakhmurina, Anya - 2020

I study the effect of state fiscal monitoring on municipal governance. I focus on governance outcomes related to financial reporting quality, local corruption, political entrenchment, and the financial soundness of municipalities. I exploit the staggered adoption of fiscal monitoring policies,...

Persistent link: https://www.econbiz.de/10012850755