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Protecting the organization against risk and the role of financial audit

Bozek, Sylwia; Izabela Emerling, Izabela Emerling - Instytut Badañ Gospodarczych (IBG) - 2015

In the contemporary economic reality and organization’s activities aiming at effectiveness and efficiency of functioning, a lot of significance is attached to a financial audit as an important instrument for protecting the organization against the risk factors. The aim of this article is to...

Persistent link: https://www.econbiz.de/10011240297

Assessing quality of financial reporting through audit reports: the case of Greek municipalities

Cohen, Sandra; Kaimenakis, Nikolaos - In: Global Business and Economics Review 13 (2011) 3/4, pp. 187-203

of Greek municipalities in terms of accounting principles compliance. The level of compliance is measured by two … room for improvement in relation to the quality of the information content of municipalities'financial reports …

Persistent link: https://www.econbiz.de/10010816617

An analysis of citizen satisfaction with public service delivery in the Sedibeng district municipality of South Africa

Akinboade, Oludele Akinloye; Kinfack, Emilie Chanceline; … - In: International Journal of Social Economics 39 (2012) March, pp. 182-199

district municipality of South Africa. The municipality consists of three local municipalities, Lesedi, Emfuleni and Midvaal … the population in the Sedibeng district municipality and the three local municipalities. A structured sample of 1 … two local municipalities, their most negative feelings are in the area of job creation, roads, and the municipality …

Persistent link: https://www.econbiz.de/10010551545

Effective working relationships between audit committees and internal audit—the cornerstone of corporate governance in local authorities, a Welsh perspective

Davies, Marlene - In: Journal of Management and Governance 13 (2009) 1, pp. 41-73

Persistent link: https://www.econbiz.de/10005698996

The implementation of the internal audit in the public sector from Romania

CALOTA, George; VANATORU, Sorin - In: Annals - Economy Series 3 (2009) December, pp. 377-390

In compliance with the European requirements, Romania started implementing internal audit in the public sector in 1999 through the reform at the level of the Public Internal Financial Control System. To set the startegic directions on a short and medium term for public internal financial control...

Persistent link: https://www.econbiz.de/10008493640

Liberia; Public Expenditure and Financial Accountability (PEFA) Assessment

International Monetary Fund (IMF); International … - 2012

At the request of the Government of Liberia (GoL), the IMF Fiscal Affairs Department (FAD) led an external assessment of the central governmentâ€™s public financial management (PFM) systems based on the Public Expenditure and Financial Accountability (PEFA) methodology. The assessment was...

Persistent link: https://www.econbiz.de/10011244830

Republic of Palau; Assessment of the Supervision and Regulation of the Financial Sectorâ€”Volume I: Review of Financial Sector Regulation and Supervision

International Monetary Fund (IMF); International … - 2004

This paper presents key findings of the Assessment of the Supervision and Regulation of the Financial Sector for Palau. Palauâ€™s government has demonstrated a clear political commitment to antimoney laundering. In addition to being a signatory to the Honiara Declaration, it has more...

Persistent link: https://www.econbiz.de/10005768379

Czech Republic; Report on the Observance of Standards and Codesâ€”Banking Supervisionâ€”Update

International Monetary Fund (IMF); International … - 2004

The Czech government placed high priority on implementing and observing the international standards relevant for financial stability. The supervisory staff exhibited a high understanding of best international supervisory standards, policies, and practices. Nevertheless, the report noted...

Persistent link: https://www.econbiz.de/10005768442

Italy; Financial Sector Assessment Program: Detailed Assessment of Observance of the IMF Code of Good Practices on Transparency in Monetary and Financial Policies: Securities Regulation

International Monetary Fund (IMF); International … - 2006

This paper discusses a Detailed Assessment of the Observance of the IMF Code of Good Practices on Transparency in Monetary and Financial Policiesâ€”Securities Regulation for Italy. The paper discusses that in the area of securities regulation, the objectives and responsibilities of the two...

Persistent link: https://www.econbiz.de/10005768450

Belgium; Financial System Stability Assessment, including Reports on the Observance of Standards and Codes on the following topics: Banking Supervision, Securities Regulation, Insurance Supervision and Regulation, and Securities Settlement Systems

International Monetary Fund (IMF); International … - 2006

This paper discusses key findings of the Financial System Stability Assessment (FSSA) and Reports on the Observance of Standards and Codes (ROSC) on Banking Supervision, Securities Regulation, Insurance Supervision and Regulation, and Securities Settlement Systems for Belgium. The assessment...

Persistent link: https://www.econbiz.de/10005768517