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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
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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
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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
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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
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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
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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 government’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
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Internal audit: the expert in providing comfort to the audit committee. The case of risk management and internal control
SARENS, G.; BEELDE, I. DE - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2006
This study investigates to what extent audit committees feel uncomfortable about risk management and internal control, and focuses on how internal audit can be the expert in providing comfort in these areas, building upon the sociology of professions literature. Four case studies reveal that...
Persistent link: https://www.econbiz.de/10004983106
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Italy; Financial Sector Assessment Program: Detailed Assessment of Observance of the IMF Code of Good Practices on Transparency in Monetary and Financial Policies: Payment Systems...
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 Policies for Payment Systems Oversight for Italy. The Banca d’Italia’s (BI) oversight of payment systems is characterized by high levels of...
Persistent link: https://www.econbiz.de/10005252543
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France; Financial System Stability Assessment, including Reports on the Observance of Standards and Codes on the following topics: Monetary and Financial Policy Transparency, Banki...
International Monetary Fund (IMF); International … - 2004
This Financial System Stability Assessment on France reviews the institutional and regulatory framework. Consolidation among financial institutions has resulted in six large universal, vertically integrated banking groups having a strong position in the domestic market. Bank profitability has...
Persistent link: https://www.econbiz.de/10005252560
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People's Republic of China—Hong Kong Special Administrative Region; Financial System Stability Assessment, including Reports on the Observance of Standards and Codes on the follo...
International Monetary Fund (IMF); International … - 2003
This paper evaluates key findings of the Financial System Stability Assessment for Hong Kong Special Administrative Region (SAR), including Reports on the Observance of Standards and Codes on Banking Supervision, Securities Regulation, Insurance Supervision, Payment Systems, Securities...
Persistent link: https://www.econbiz.de/10005252607