This study empirically examined the positive impact of government audit supervision on promoting fiscal sustainability … enhance fiscal sustainability.In addition, this study utilized the 2015 Chinese audit vertical management pilot reform as a … quasi-natural experiment. It found that the reinforced government audit can improve the fiscal sustainability of pilot …

effective internal audit to establish integrity in the management of public expenditure. Once integrity is achieved fiscal … internal audit achieved fiscal transparency and accountability in local governance since its inception. In line with this … objective, interview was conducted on key employees operating the internal audit units of local governments and the oversight …

organized by the General Comptroller's Office of Manizales Municipality-Colombia. …

constraints. The model is calibrated to Argentina and the results conform to robust empirical evidence. An event study for the …

This paper examines the redistributive impact of fiscal policy for Brazil, Chile, Colombia, Indonesia, Mexico, Peru and …, Colombia and South Africa, roughly neutral in absolute terms in Mexico, and not pro-poor in Indonesia and Peru. … policy increases poverty in Brazil and Colombia (over and above market income poverty) due to high consumption taxes on basic …