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How is the Future for the Internal Auditing?

Diana, Dumitrescu; Nicolae, Bobitan - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1398-1402

, governance processes are effective and efficient, and organizational goals and objectives are met. As technology, globalization …, organizational governance, and such trends as mergers and acquisitions have evolved, so has the internal audit profession. Higher … growing professional opportunities in internal auditing. There is an overall movement toward solid organizational governance …

Persistent link: https://www.econbiz.de/10010632734

Regulation and Implementation of Accounting Standards in the Public and Non-profit Sector in USA

Ištvánfyová, Jana; Mejzlík, Ladislav - In: Český finanční a účetní časopis 2008 (2008) 4, pp. 29-36

As governmental accounting standards have developed, the complexities of preparing financial statements for governmental entities have greatly increased. Providing meaningful financial information to a wide range of users is not an easy task. Adding to these challenges, the Governmental...

Persistent link: https://www.econbiz.de/10011194785

IMPROVING AUDIT FUNCTIONS OF SUPREME AUDIT INSTITUTIONS TO PROMOTE SUSTAINABLE DEVELOPMENT

Nagy, Sandor; Gal, Jozsef; Veha, Antal - In: APSTRACT: Applied Studies in Agribusiness and Commerce 06 (2012)

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...

Persistent link: https://www.econbiz.de/10010918119

Internal Controls in Local Governments

Benedek, Mária; Szenténé, Klára Tubak; Béres, Dániel - In: Public Finance Quarterly 59 (2014) 3, pp. 296-309

The State Audit Office of Hungary has audited 100 local governments in 2012 and 2013 as for the development of internal controls - the aim of this study is to highlight the main deficiencies. According to the findings, the content of the organizational and operational rule is not properly...

Persistent link: https://www.econbiz.de/10010938995

At stake with implementation: trials of explicitness in the description of the state

Muniesa, Fabian; Linhardt, Dominique - Centre de Sociologie de l'Innovation (CSI), MINES ParisTech - 2009

Studies a number of aspects of the reform of public finance and public management in France (LOLF), with special attention to science and technology policy, using a pragmatist approach to the sociology of the state.

Persistent link: https://www.econbiz.de/10005081415

Concepts and Principles of Performance Audit

Florin, Caloian; Daniela, Sahlian; Andreea, Ponorica - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1135-1140

The XXIst century is the century of performance revolution, will predominate the management and the performance audit, the visionary and innovative management, the paradoxes management etc. The fundamental objective of management and managers is to create a competitive vision, viable, for the...

Persistent link: https://www.econbiz.de/10010679634

Financial Performance - an Approach from the Public Sector Perspective

Doina, Pãcurari - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1576-1581

The accounting standard settings for the public sector entities go through a process of adaptation, on one hand the international accounting standards and, on the other hand, the particularities of this sector. Initiated by the European Commission and professional bodies, this process led to a...

Persistent link: https://www.econbiz.de/10010631883

Compliance Audit of Anti-Corruption Regulations: A Case Study from Carpatistan Customs

Michael, Bryane; Gubin, Alexey - Volkswirtschaftliche Fakultät, … - 2012

The principles and findings from internal government audits (aimed at generating recommendations to improve compliance with anti-corruption regulations) can greatly contribute to the wider anti-corruption literature. Internal audit techniques can overcome the weaknesses of the four predominant...

Persistent link: https://www.econbiz.de/10011261034

Profits:The Economic or Auditors' Assessment?

De Koning, Kees - Volkswirtschaftliche Fakultät, … - 2012

Companies of all types are regularly audited based on agreed International Financial Reporting Standards. Some governments, including the U.K. have set up: Whole of Government Accounts. This article focusses on the fact, which can be deducted from both the U.S. and U.K. data on the Balance Sheet...

Persistent link: https://www.econbiz.de/10011114559

Independent auditors, bias, and political agency

Warren, Patrick L. - In: Journal of Public Economics 96 (2012) 1, pp. 78-88

This paper analyzes political agency with endogenous information collection and revelation by third-party auditors. While increasing incentives for auditors to provide information straightforwardly improves political control, a small amount of pro-incumbent bias can also be useful for...

Persistent link: https://www.econbiz.de/10010574287