Search Results - subject_exact:"Rechnungshof"

Information technology, public audits and the challenges for the state audit office of Vietnam

Phuong Thi Nguyen; Kend, Michael - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015615041

Hessen360 : Landesfinanzen transparent im Blick : mit den Bemerkungen ... des Hessischen Rechnungshofs : Bericht zur Haushalts- und Wirtschaftsführung des Landes Hessen

Hessen / Rechnungshof - Darmstadt : Hessischer Rechnungshof - 2024-

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638460

Strengthening the Independence of Supreme Audit Institutions : Looking at Informal Factors Beyond Legal Safeguards

2026

Independent supreme audit institutions (SAIs) are a cornerstone of sound public governance. By auditing how public funds are managed and assessing public sector performance, they play a key role in holding governments to account and maintaining citizen trust. As countries face growing fiscal...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015665124

The role of public auditing in delegated governance

Leixnering, Stephan; Höllerer, Markus A.; Polzer, Tobias; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333603

Performance auditing trends at a supreme audit institution : UK National Audit Office, 1999 to 2021

Michael, Amir; Ferry, Laurence; McDonald, Bruce D.; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015463500

Public audit in the European Union : the supreme audit institutions in the EU and its Member States

2025

Public Audit in the European Union is an online portal for information on the mandate, status, organisation, work and output of the supreme audit institutions in the EU and its Member States. Other public audit bodies set up in some Member States, such as regional or provincial ones, are not...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015429109

Show 7 more versions 7

Public audit in the European Union : the supreme audit institutions in the EU and its Member States

2024

Book / Working Paper

Public audit in the European Union : the supreme audit institutions in the EU and its Member States

2023

Book / Working Paper

Public audit in the European Union : the supreme audit institutions in the EU and its Member States

2023

Book / Working Paper

Public audit in the European Union : the supreme audit institutions in the EU and its Member States

2022

Book / Working Paper

Public audit in the European Union : the supreme audit institutions in the EU and its Member States

2022

Book / Working Paper

Public audit in the European Union : the supreme audit institutions in the EU and its Member States

2022

Book / Working Paper

Public audit in the European Union : the supreme audit institutions in the EU and its Member States

2020

Book / Working Paper

Big data analytics-based auditing adoption in public sector : Indonesian evidence

Saud, Ilham Maulana; Sofyani, Hafiez; Utami, Tiyas Puji; … - 2025

This research investigates the key determinants that drive auditors' intentions to adopt big data analytics (BDA) technology in audit practices in the public sector with a focus on the Indonesian Supreme Audit Agency (SAA). This research also examines the effect of adopting the BDA technique in...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015607746

Bericht nach § 88 Abs. 2 BHO an das Bundesministerium für Verkehr, das Bundesministerium der Finanzen und das Bundesministerium für Wirtschaft und Energie Betätigung des Bundes bei der DB AG im Hinblick auf die wirtschaftliche Entwicklung im Konzernabschluss 2024

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015557790

EU audit in brief, 2024 : introducing the 2024 annual reports of the European Court of Auditors

2025

The '2024 EU audit in brief' provides an overview of our 2024 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. We...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015521005

Show one more version 1

EU audit in brief, 2024 : introducing the 2024 annual reports of the European Court of Auditors

2025

Book / Working Paper

Internal auditing in public administration (hellenic court of audit) according to the international standards on auditing : the abrogation of preventive control and the budgetary independence

Nteka, Nikoletta; Zalimidou, Elisabeth - 2025

This study investigates the evolution of internal auditing within the Greek public administration, with a specific focus on Local Self-Government Institutions (LSGIs) and the role of the Hellenic Court of Audit. It examines the transition from traditional preventive financial control toward a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015625974

The influence of public audit bodies on the effectiveness of local budget governance

Mukhamedyarova, Liya; Tussibayeva, Gulmira; Shakharova, … - 2025

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,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015558367

Increasing the impact of supreme audit institutions through external engagement : Compendium of European experiences with developing effective relationships between SAIs and non-governmental stakeholders

Brétéché, Bianca - 2024

Supreme audit institutions (SAIs) are a critical part of public accountability systems. They ‘watch’ over governments’ use of public money and report about it publicly, helping to increase transparency. SAIs have an interest in strongly engaging with external stakeholders – including...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014568061

Strengthening Oversight of the Court of Auditors for Effective Public Procurement in Portugal : Digital Transformation and Data-driven Risk Assessments

2024

This report looks at efforts by Portugal’s Court of Auditors (Tribunal de Contas, TdC) to make better use of data and analytics in assessing risks in public procurement. It identifies key financial and non-financial risks to refine the TdC’s audit selection process and increase the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015082556

"Action and reaction" : a new public sector effectiveness assessment methology

Čáp, Vilém; Feurich, Marek; Lukavec, Martin - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014531910

EU audit in brief, 2023 : introducing the 2023 annual reports of the European Court of Auditors

2024

The '2023 EU audit in brief' provides an overview of our 2023 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. We...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015321049

Show 2 more versions 2

EU audit in brief, 2023 : introducing the 2023 annual reports of the European Court of Auditors

2024

Book / Working Paper

EU audit in brief, 2023 : introducing the 2023 annual reports of the European Court of Auditors

2024

Book / Working Paper

European Court of Auditors : guardians of the EU's finances

2024

Who checks that EU policies meet their objectives and taxpayers' money is well spent? How do the EU Auditors help improve the EU's financial management? Who are the EU Auditors? How do the EU Auditors help to make sure EU spending achieves value for money?

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015275651

Show one more version 1

European Court of Auditors : guardians of the EU's finances

2024

Book / Working Paper

Citizen participation in government audits through digital tools : overview of initiatives from supreme audit institution

Dassen, Nicolás; Lavin, Renzo - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654236

New public governance and public value co-creation : the case of the European court of auditors environmental audits

Hancu-Budui, Andreea; Zorio-Grima, Ana - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396267

Bericht nach § 88 Absatz 2 BHO an den Rechnungsprüfungsausschuss des Haushaltsausschusses Deutschen Bundestages : Ausgaben für den Klimaschutz müssen sich stärker an der Fördereffizienz ausrichten : Gz.: III 1 - 0001521

2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014319340

Public sector audit and the state's responsibility to "leave no-one behind" : the role of integrated democratic accountability

Cordery, Carolyn; Arora, Bimal; Manochin, Melina - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014288507

Experience of Kazakhstan in implementation of international standards in auditing : healthcare sector

Sembiyeva, Lyazzat; Bekturova, Arman; Saparova, Botakoz; … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014429349

Changing the boundaries of public sector auditing

Grossi, Giuseppe; Hay, David; Kuruppu, Chamara; Neely, … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014430439

Actorhood of the European Court of Auditors : a visual analysis

Uman, Timur; Argento, Daniela; Mattei, Giorgia; Grossi, … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014430443

2022 audit of EU agencies in brief : introducing the European Court of Auditors' 2022 annual report on EU agencies

2023

This document presents the results of our annual audit of the EU agencies and other EU bodies for the 2022 financial year, as well as the result of additional work we carried out on a horizontal topic related to the agencies' response to the climate and energy crises and their reporting on...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015279738

Show one more version 1

2022 audit of EU agencies in brief : introducing the European Court of Auditors' 2022 annual report on EU agencies

2023

Book / Working Paper

EU audit in brief, 2022 : introducing the 2022 annual reports of the European Court of Auditors

2023

The '2022 EU audit in brief' provides an overview of our 2022 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. We...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015280123

Show 2 more versions 2

EU audit in brief, 2022 : introducing the 2022 annual reports of the European Court of Auditors

2023

Book / Working Paper

EU audit in brief, 2022 : introducing the 2022 annual reports of the European Court of Auditors

2023

Book / Working Paper

Holding government to account : democracy and the national audit office

Midgley, Henry; Ferry, Laurence; Murphie, Aileen D. - 2025

Introduction to the National Audit Office -- Legacies and arguments -- The establishment of the NAO under Sir Gordon Downey 1983-1988 -- Sir John Bourn 1988-97 : navigating a world of many subtle shades of grey -- John Bourn and the New Labour era 1997-2008 -- Amyas Morse 2009-2019 -- Gareth...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015186866

Bemerkungen ... : des Hessischen Rechnungshofs zur Haushalts- und Wirtschaftsführung des Landes Hessen (einschließlich Feststellungen zur Haushaltsrechnung ...)

Hessen / Rechnungshof - Darmstadt : Hessischer Rechnungshof - Nachgewiesen 2000=1999(2001)-2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015191239

The Supreme Audit Institution in a country with a Napoleonic administrative tradition : evolution or cosmetic change? : evidence from Italy

Bonollo, Elisa - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015421293

An examination of Pacific nations' legislatures' interactions with Supreme Audit Institutions and the impact on audit quality

Cordery, Carolyn; Hay, David; Taufa, Sione - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015460060

Enhancing sustainable progress : an analysis of supreme audit institutions' performance audits and information disclosure practices

Dionisijev, Ivan; Bozhinovska-Lazarevska, Zorica - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614796

Public sector audit : new public management influences and eco-system driven reforms

Cordery, Carolyn; Hay, David - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614839

Public sector audit and the state's resposibility to "leave-no-one behind" : the role of integrated democratic accountability

Cordery, Carolyn; Arora, Bimal; Manochin, Melina - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013326517

Enhancing the Oversight Impact of Chile’s Supreme Audit Institution : Applying Behavioural Insights for Public Integrity

2022

The impact of the work of supreme audit institutions (SAIs) largely depends on the ability and willingness of the audited entities to implement the changes suggested in the audit reports issued by the SAIs. Applying behavioural insights (BI) can help SAIs promote the uptake of their audit...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013278800

Strengthening Analytics in Mexico’s Supreme Audit Institution : Considerations and Priorities for Assessing Integrity Risks

2022

This report explores ways for Mexico’s supreme audit institution, Auditoría Superior de la Federación (ASF), to strengthen its use of analytics. While the report focuses on the use of data to enhance the detection of integrity risks, it also recognises the implications of better analytics...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013457999

Facilitating the Implementation of the Mexican Supreme Audit Institution’s Mandate : Auditing the Governance of Infrastructure

2022

To support Mexico’s supreme audit institution, the ASF (Auditoría Superior de la Federación), in fulfilling its mandate, this report analyses good practices in OECD countries for incorporating governance issues into public works audits. It provides examples and assesses different strategic...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013458028

The future of public audit

Ferry, Laurence; Radcliffe, Vaughan S.; Steccolini, Ileana - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013332783

Public sector audit in uncertain times

Cordery, Carolyn; Hay, David - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013332816

The negative social capital and supreme audit institutions : cognitive orientation and practical tips

Dobrowolski, Zbyslaw; Sułkowski, Łukasz; Vida, Imre - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013429001

Institutional embeddedness and the language of accountability : evidence from 20 years of Canadian public audit reports

Liston-Heyes, Catherine; Juillet, Luc - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013464791

Digital transformation and the public sector auditing : the SAI's perspective

Otia, Javis Ebua; Bracci, Enrico - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013186739

EU audit in brief, 2021 : introducing the 2021 annual reports of the European Court of Auditors

2022

The '2021 EU audit in brief' provides an overview of our 2021 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....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015320641

Show 2 more versions 2

EU audit in brief, 2021 : introducing the 2021 annual reports of the European Court of Auditors

2022

Book / Working Paper

EU audit in brief, 2021 : introducing the 2021 annual reports of the European Court of Auditors

2022

Book / Working Paper

Bericht an den Haushaltsausschuss des Deutschen Bundestages nach § 88 Absatz 2 BHO zur finanziellen Entwicklung der gesetzlichen Rentenversicherung : Finanzen der allgemeinen Rentenversicherung und Prüfungsergebnisse des Bundesrechnungshofes : Gz.: IX 2 ‐ 0000769

2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014225990

The quest for legitimacy : the European Court of Auditors' work on fraud

Hancu-Budui, Andreea; Zorio-Grima, Ana; Blanco-Vega, Jose - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014562806

Finansovyj kontrolʹ i audit v gosudarstvennom sektore : monografija

Olisaeva, Alisa Vasil'evna; Galazova, Marina Viktorovna - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014391570

Opportunities and challenges regarding artificial intelligence in the public sector : a case study at the Portuguese leading court of auditors

Schneider, Leandro - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015413275

Audit office effectiveness and efficiency

Tan, Eka Nugraha; Garg, Mukesh; Jeter, Debra C.; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015484432

Preventive and Concomitant Control at Colombia's Supreme Audit Institution : New Strategies for Modern Challenges

2021

Supreme audit institutions can contribute to promoting substantial improvements in public management. In Colombia, the Office of the Comptroller General of the Republic (CGR) has implemented a new preventive and concomitant control function that identifies risks while projects and budgets are...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012801286

Supreme Audit Institutions' Use of Information Technology Globally for More Efficient and Effective Audits

2021

Supreme audit institutions (SAIs) recognize the benefits of using technology to improve the quality and impact of their audits. This benefit has further intensified during the COVID-19 pandemic; SAIs with existing technology capacity have continued to perform their role effectively and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012700680

Are the supreme audit institutions agile? : a cognitive orientation and agility measures

Dobrowolski, Zbysław - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012512420

EU audit in brief, 2020 : introducing the 2020 annual reports of the European Court of Auditors

2021

The '2020 EU audit in brief' provides an overview of our 2020 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, ebvufind01.dmz1.zbw.eu/10015320650

Show 2 more versions 2

EU audit in brief, 2020 : introducing the 2020 annual reports of the European Court of Auditors

2021

Book / Working Paper

EU audit in brief, 2020 : introducing the 2020 annual reports of the European Court of Auditors

2021

Book / Working Paper

1
2
3
4
5
6
7
8
9
10
Next
Last