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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

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

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

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

INTERNAL AUDIT AND RISK MANAGEMENT

RUSE, Elena; SUSMANSCHI, Georgiana; DĂNECI-PĂTRĂU, Daniel - In: SEA - Practical Application of Science (2014) 3, pp. 525-531

The existence of risk in economic activity can not be denied. In fact, the risk is a concept which exists in every activity, the term of risk being identified with uncertainty, respectively the (un)chance to produce an undesirable event. Internal audit and risk management aim at the same goal,...

Persistent link: https://www.econbiz.de/10011079640

РОЛЬ ВНУТРЕННЕГО АУДИТА В ПОВЫШЕНИИ КАЧЕСТВА КОРПОРАТИВНОГО УПРАВЛЕНИЯ В БАНКАХ

ДЖАМБУЛОВНА, ГАДЕЛИЯ КАРИНА - In: ИЗВЕСТИЯ … (2013) 3, pp. 118-120

В статье рассматривается необходимость внедрения риск-ориентированного внутреннего аудита банка как механизма повышения качества корпоративного управления.

Persistent link: https://www.econbiz.de/10011221598

ORGANIZATION OF THE INTERNAL AUDIT ACTIVITY TO PUBLIC ENTITIES IN ROMANIA IN THE PERIOD 2004-2012

GABRIELA, BUSAN - In: Annals - Economy Series 1I (2015) January, pp. 198-203

In Romania, internal audit is governed by Law no. 672/2002[3], there is a normative and procedural framework for continuous development, and auditing standards have become a practice in the vast majority of entities[1]. This paper analyzes the stage of the internal audit activity to public...

Persistent link: https://www.econbiz.de/10011211835

THE FUTURE OF INTERNAL AUDIT

MATIS, COSMIN DUMITRU - In: Annals - Economy Series 1I (2015) January, pp. 194-197

Over the years, the purpose of internal audit has continued to evolve and expand, managing to successfully transition from its traditional function of monitoring financial statements to the strategic and operational efforts of checking the organization’s compliance at all levels. Regarding the...

Persistent link: https://www.econbiz.de/10011211838