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Performance audit : a cross-country comparison of practices of selected supreme audit institutions

Vasiliauskienė, Monika; Daujotaitė, Dalia - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 20 (2019), pp. 352-362

This study aims to present the conceptual framework of performance audits impact that support our investigation of the process of selection performance audit topics at Supreme audit institutions (SAIs) level. The results of the study include the technique for choosing performance audit topics...

Persistent link: https://www.econbiz.de/10012221312

Impact of performance audit on the Administration : a Belgian study (2005-2010)

Desmedt, Ella; Morin, Danielle; Pattyn, Valérie; … - In: Managerial auditing journal 32 (2017) 3, pp. 251-275

Persistent link: https://www.econbiz.de/10011690558

The strategic options of supreme audit institutions : the case of four Nordic countries

Jeppesen, Kim K.; Carrington, Thomas; Catasús, Bino; … - In: Financial accountability & management : in governments, … 33 (2017) 2, pp. 146-170

Persistent link: https://www.econbiz.de/10011703867

New perspective on the black box of internal auditing and organisational change

Kidron, Aviv; Ofek, Yuval; Cohen, Herztel - In: Managerial auditing journal 31 (2016) 8/9, pp. 804-820

Persistent link: https://www.econbiz.de/10011622889

Performance audit in the vision of public sector management : the case of Romania

Stefanescu, Aurelia; Trincu-Drăgusin, Cristina-Petrina - In: Journal of accounting & management information systems … 19 (2020) 4, pp. 778-798

Persistent link: https://www.econbiz.de/10012596356

Institutional Metamorphoses regarding the Exercise of External Public Audit in Romania

BOSTAN, Ionel - In: Theoretical and Applied Economics XVIII(2011) (2011) 12(565), pp. 33-42

This work attempts a synthetic approach of the evolution of institutional organization and the exercise of public financial audit in Romania, emphasizing on historical, as well as on modern elements. Recent changes, based, obviously, on legal regulations, aim at implementing the types of audit...

Persistent link: https://www.econbiz.de/10009395834

"Action and reaction" : a new public sector effectiveness assessment methology

Čáp, Vilém; Feurich, Marek; Lukavec, Martin - In: International journal of economic sciences : IJoES 13 (2024) 1, pp. 106-146

Persistent link: https://www.econbiz.de/10014531910

On the legitimacy and apoliticality of public sector performance audit : exploratory evidence from Canada and Denmark

Hazgui, Mouna; Triantafillou, Peter; Christensen, Signe … - In: Accounting, auditing & accountability journal 35 (2022) 6, pp. 1375-1401

Persistent link: https://www.econbiz.de/10013411528

Increasing the utility of performance audit reports : using textual analytics tools to improve government reporting

Duan, Huijue Kelly; Hu, Hanxin; Yoon, Yangin (Ben); … - In: Intelligent systems in accounting, finance & management 29 (2022) 4, pp. 201-218

Persistent link: https://www.econbiz.de/10014245472

Auditing public debt using risk management

Consiglio, Andrea; Kikas, Akis; Michaelides, Odysseas P.; … - In: INFORMS journal on applied analytics 54 (2024) 2, pp. 103-126

Persistent link: https://www.econbiz.de/10014530990