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SIGMA Brief 28 aims to give guidance to auditors dealing with public procurement processes. Based on audit experience …
Persistent link: https://www.econbiz.de/10012454499
Crypto-asset markets are rapidly developing and reached USD 3tn in late 2021, yet the infrastructure supporting mainstream crypto-assets, such as the Bitcoin, use an enormous amount of energy. This paper explores the growing environmental impact of crypto-assets due to increasing institutional...
Persistent link: https://www.econbiz.de/10013523747
Decentralised finance, including crypto-asset markets and DeFi protocol activity, has been promoted as a tool to support the democratisation of finance. This report presents quantitative evidence from ASEAN economies that participation in decentralised finance markets has been largely driven by...
Persistent link: https://www.econbiz.de/10014568459
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The purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits. It also describes the resources and tools that are available for effective detection and...
Persistent link: https://www.econbiz.de/10012442179
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Supreme audit institutions have a distinct role in supporting the development of a more strategic and forward looking … on the audit of the Consolidated Year end Government Report (Prestação de Contas da Presidenta de República or PCPR …). Although the TCU is a well respected independent government institution and completes the audit of the PCPR in line with …
Persistent link: https://www.econbiz.de/10012449544
, including the increasing use of advanced analytics. It also looks at how these changes might affect the role of audit and …
Persistent link: https://www.econbiz.de/10012449950
To support Mexico’s supreme audit institution, the ASF (Auditoría Superior de la Federación), in fulfilling its mandate … provides examples and assesses different strategic considerations for ASF’s infrastructure audit organisation and practices …
Persistent link: https://www.econbiz.de/10013458028
Cloud computing is changing the way computing is undertaken. It provides the ability to access IT resources on demand …. Cloud computing has thus become a platform for innovation. This report presents the concept of cloud computing, the services … overview of how cloud computing changes the way computing is carried out, and evaluates the impacts of cloud computing …
Persistent link: https://www.econbiz.de/10010466658