Mukhamedyarova, Liya; Tussibayeva, Gulmira; Shakharova, … - In: Administrative Sciences : open access journal 15 (2025) 12, pp. 1-22
Ensuring effective governance of local budgets is critical for public service delivery and sustainable development. Public audit institutions-including internal auditors and independent supreme audit bodies-are hypothesized to enhance local budget effectiveness by promoting transparency,...