Relevant bibliographies by topics / Public sector audit

Academic literature on the topic 'Public sector audit'

Author: Grafiati
Published: 10 December 2022
Last updated: 28 January 2023

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Journal articles on the topic "Public sector audit"

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Mahsun, Mohamad, Nafsiah Mohamed, Sharifah Norzehan Syed Yusuf, and Indrawati Yuhertiana. "Investigating Fraud Risks Assessment Practices in Public Sector Audits." Asia-Pacific Management Accounting Journal 16, no. 1 (April 30, 2021): 183–205. http://dx.doi.org/10.24191/apmaj.v16i1-08.

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Fraud Risk Assessment (FRA) is claimed to be an important activity at the audit planning stage in both the private and public sectors. In fact, because of the importance of FRA activities, Auditing Standards (SAS 99, ISA 240, ISSAI 1240) have required auditors to carry out FRAs at the audit planning stage. FRA is considered as the core activity of financial audit planning because of the impact of fraud on the sustainability of an entity, quality of life, and economic growth. This study aimed to determine the practice of FRA in public sector audits and to find out more about the obstacles faced by auditors during the audit process and to find out the causes of these obstacles by considering the approach to the Audit Standards used. This study found that auditors’ performance can be determined based on their complete compliance with audit standards. We have encountered a serious problem that requires firm action from the government or a competent official, namely the auditor’s willingness in preparing the Fraud Risk Assessment Matrix. In addition, we recommend the Audit Standards Board to adopt international public sector auditing standards and disseminate them through training for auditors, students, and professionals. Keywords: fraud risk assessment, public sector audit, auditor competency
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Ismail, Aida Hazlin, Natasha Binti Muhammad Merejok, Muhamad Ridhuan Mat Dangi, and Shukriah Saad. "Does Audit Quality Matters in Malaysian Public Sector Auditing?" International Journal of Financial Research 10, no. 3 (May 19, 2019): 203. http://dx.doi.org/10.5430/ijfr.v10n3p203.

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Auditors play a key role in contributing to the credibility of the financial statements on which they are reporting. High-quality audits support financial stability. The responsibility for performing quality audits of financial statements rests with the auditors. However, audit quality is best achieved in an environment where there is support from and appropriate interactions among participants in the financial reporting supply chain. Most prior studies look into audit quality from the perspective of private sector however this study focus on the quality of public sector auditing in Malaysia. There are three independent variables being investigated in this study that are the auditor’s independence, auditor’s competency and auditor’s workload. Data were collected through the distribution of questionnaires to 114 samples of auditors involved in public sector audit in Malaysia. The data were analysed using correlation test and regression test. The findings of this study show that there are positively significant relationship between auditor’s independence and auditor’s competency on audit quality. The results revealed that auditor’s competency is the most significant factor affecting the audit quality in public sector audit. However, results show that auditor’s workload has a negative and insignificant impact on audit quality. Hence, this study recommends that the audit departments to strengthen the audit quality and could improve the quality of the financial reporting in the public sector. In addition, auditor’s competency should be enhanced among the auditors in public sector to ensure high quality of audit work performed. Future studies should explore other variables such as client satisfaction, auditor switching and auditor’s turnover in public sector auditing.
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Greenwood, Margaret, and Ruijia Zhan. "Audit Adjustments and Public Sector Audit Quality." Abacus 55, no. 3 (July 28, 2019): 511–34. http://dx.doi.org/10.1111/abac.12165.

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Valipour, Hashem, Sirous Fatahi, Ayatollah Jafari, and Mohsen Ahmadi. "The effect of the implementation of the performance audit of efficiency on improving of public sector accountability." Journal of Management and Accounting Studies 3, no. 02 (July 18, 2019): 74–93. http://dx.doi.org/10.24200/jmas.vol3iss02pp74-93.

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The aim of this study was to investigate the implementation of a scientific approach and results oriented performance auditing of efficiency, and accountability of government. Methodology: Methods of solidarity and survey research, including research in order hypotheses (8) assumes two questionnaires developed five options (Likret), which both feature high reliability and validity have been prepared in the interval Since October 2014 to June 2015, the Supreme Audit Court and the provincial sample using formula Cochran (357) patients were determined, were distributed. To test the hypothesis of non-parametric tests (Pearson), test (t) one-sample and independent equations path analysis and multiple regression analysis were used in spss. Results: Test results showed, while the implementation of performance auditing efficiency has a significant relationship with the public sector accountability; Conclusion: 1) the implementation of audit performance through operating efficiency (efficiency audit) a significant relationship with the public sector to improve corporate accountability, 2) the implementation of performance audit through operating efficiency (efficiency audit) is a significant contribution to the improvement of public sector accountability legislation, 3) implementation of audit performance through operating efficiency (efficiency audits) significant contribution to the improvement of professional accountability the public sector, and 4) implementation of a performance audit through operating efficiency (efficiency audit) a significant relationship with the public sector to improve political accountability, 5) implementation of audit performance through operating efficiency (efficiency audits) significant contribution to the improved public sector financial accountability, and 6) the implementation of audit performance through efficiency operations (efficiency audits) the public sector's significant contribution to the improvement of moral accountability, 7) implementation of audit performance through operating efficiency (efficiency audits) significant contribution to the improvement of cultural and public sector accountability and ultimately 8) audit the performance of the Index Seven combined response (organizational, legal, professional, political, financial, moral, and cultural) is a significant contribution to the improvement of public accountability.
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Madawaki, Abdulkadir, Aidi Ahmi, and Halimah @. Nasibah Ahmad. "Internal Audit Functions: An Empirical Study of Public and Private Sectors in Nigeria." Indian-Pacific Journal of Accounting and Finance 2, no. 1 (January 1, 2018): 26–37. http://dx.doi.org/10.52962/ipjaf.2018.2.1.1.

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The study examines the similarities and differences between the private and public sectors internal audit functions in Nigeria. The features examined include the hierarchical position of the internal audit functions, outsourcing of internal audit activities, reporting relationship of the internal auditor, and the coordination between internal and external auditors. A survey of internal audit managers of both sectors was undertaken to establish their current practices. The results revealed that there are no much differences in the hierarchical positioning of the internal audit function in both sectors. A substantial difference was found in the reporting lines of internal auditors in both sectors. The results further showed that private sector outsources internal audit activities more than the public sector and a slight difference exists between the two sectors about the level of coordination between internal and external auditors. Finally, the result indicated that private sector experiences a reduction in external audit fees compares to its counterpart in the public sector.
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E, Ewa Uket. "Stakeholders Perception of Public Sector Performance Audit." Journal of Accounting, Business and Finance Research 14, no. 2 (April 29, 2022): 45–57. http://dx.doi.org/10.55217/102.v14i2.517.

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This study focused on evaluating public sector audit quality on public expenditure management in Nigeria. Qualitative and quantitative research was applied and data analysed using SPSS and NVivo 10. The F-statistics of 37.611, 27.644 and 27.218 explains the variations as adequate and significant at p <0.000. The R ratios of 0.621, 0.562 and 0.559 indicate significant influence of the audit quality on agencies’ expenditure management. The R-Square values of 0.385, 0.315 and 0.312 public expenditure management is influenced by audit quality. The study found significant relationship between audit qualities, agencies expenditure management, external influences on auditors that impair their independence and highlighted the absence of Audit Commission thus recommended the amendment of the Audit Act to promote yearly mandatory rendition of performance audit that addresses economy, efficiency and effectiveness (3Es) and standardized performance audit guidelines for presenting the audit reports that should be made available curtail non-audit service contracts from Agencies.
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KACZMARCZYK, Angelika, and Jerzy KACZMARCZYK. "PERFORMANCE AUDIT IN PUBLIC FINANCE SECTOR." Scientific Journal of the Military University of Land Forces 165, no. 3 (July 1, 2012): 358–66. http://dx.doi.org/10.5604/01.3001.0002.3515.

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Internal audit plays an important role in the management of public finance sector entities. Unfortunately, it is very often the case that audit focuses on the analysis of the compatibility of operations performed in the unit with the existing procedures and regulations rather than on its efficiency. This is, unfortunately, the weakness of this system and concerns public sector entities. The article attempts to answer the following question: Is there any chance of development for performance audit in the public finance sector?
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Sokolenko, L. F. "Detection and evaluation of fraud during the public sector audit." Statistics of Ukraine 97, no. 2 (June 30, 2022): 95–103. http://dx.doi.org/10.31767/su.2(97)2022.02.10.

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The activities of public sector institutions are an area, which is sensitive to the fraud risks. This is due to the significant use of budget funding, the existence and access to state property. Fraud and corruption are serious threats to the functioning of the public sector because of the potential financial and reputation damage and consequences from fraud for the institution. The application of international standards and best practices of public sector audit will allow to detect and prevent cases of fraud. It will help to save budget funds and state property. The research is based on the results of scientific works of domestic and foreign scientists, texts of international auditing standards on public sector audit (ISSAI) and national regulations of Ukraine. The study used cases of fraud with budget funds basing the information from the reports of the Accounting Chamber of Ukraine for 2018-2021. Therefore, there may be no direct visible evidence of fraud, and the auditor should pay attention to identifying fraud risks, including third parties’ testimonials, to consider the results of previous public audits, to provide interviews with management and employees of organization. The general procedure for detecting fraud during a public sector audit is determined in paper. It includes the range of steps, that should be done by public sector auditor: fraud risk assessment at the audit planning stage; identification of transactions for which audit procedures should be performed; audit evidence gathering, assessment of their sufficiency and acceptability and conducting additional procedures (if necessary); consideration of audit evidence and the formation of an opinion on the existence of fraud facts; communication on the information to those who are endowed with the highest authority at the object of audit; consideration of competent authorities to be informed of the existence of fraud at the object of audit. This will help to structure the audit work during the public sector audit and to determine the logic of the auditing process based on the assessed risks of fraud, and to achieve results of auditor procedures, that could be evaluated.
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E., Appah, Onowu J.U., and Adamu A.J. "Public Sector Audit, Transparency and Good Governance on Financial Accountability of Public Sector Entities in Rivers State, Nigeria." African Journal of Accounting and Financial Research 4, no. 3 (August 3, 2021): 15–38. http://dx.doi.org/10.52589/ajafr-vxjxfzfq.

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This study investigated the effects of public sector audit, good governance and financial transparency on financial accountability of twenty – six (26) ministries in the Rivers State Civil Service. The study employed cross sectional survey research design. The population consisted of twenty – eight ministries and the Taro Yamene model was used for sample size determination while simple random sampling was employed. The study used primary and secondary sources of data collection. Questionnaire was the primary source of data collections after the application of content and face validity while Cronbach alpha was employed to test the reliability of the instrument. The dependent variable was financial accountability index while the independent variables consisted of financial audit index, performance audit index, compliance audit index, good governance index and financial transparency index. The responses obtained from the questionnaire were analysed with univariate, bivariate and multivariate analysis. The multiple regression analysis suggested that there is a positive and significant relationship between financial audit index, performance audit index, compliance audit index, good governance index and financial transparency index on accountability in public sectors in Rivers State. The study concluded that public sector audit, good governance and financial transparency promote financial accountability in the Nigerian public sector. Therefore, the following recommendations were provided amongst others that The Accounting Officers in government Ministries, Department and Agencies (MDA) should carry out government business in accordance with accountability, transparency, effectiveness and efficiency, responsiveness, forward vision and rule of law for the welfare of the citizens.
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Hudáková Stašová, Lenka. "Assessment of Audit Activities in the Public Administration with a Focus on the Types of Audits : Practice in the Public Sector of the V4 Countries." Pénzügyi Szemle = Public Finance Quarterly 67, no. 3 (2022): 448–62. http://dx.doi.org/10.35551/pfq_2022_3_8.

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This paper focuses on audits of public administrations performed by Supreme Audit Offices (SAO). The aim of the paper is to assess the performance of audit activities by the highest audit institutions in the Visegrad Four (V4) countries with a focus on the types of audits performed (compliance audits, performance audits, financial audits) in the period of 2005-2020. Pearson’s correlation coefficient and Spearman’s correlation coefficient were used to test the set hypotheses. The study focuses on the relationships between the number of audits performed (especially compliance audits and performance audits) and the volume of audit findings, recommendations and actions. Compliance audits predominate in the Slovak Republic and Hungary. However, the current trend is to gradually increase the share of performance audits. Most performance audits were carried out in the Czech Republic. The analysis found a statistically significant relationship between the number of performance audits performed and the number of auditors’ recommendations in Poland and Hungary. In addition there is a statistically significant relationship between the number of performance audits performed and the number of audit findings in Poland and the Czech Republic.
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Dissertations / Theses on the topic "Public sector audit"

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Chowdhury, Riazur Rahman. "Audit expectations gap in the public sector of Bangladesh." Thesis, University of Dundee, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.363976.

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Gbenga, Augusta. "The perceived needs for audit vis-a-vis audit value in Public Sector Corporations." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-18377.

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To ascertain the purpose and value of audit in the public-sector corporations, this study was done to explore the needs and perception of audit value likewise to analyse the perception of stakeholders like auditees and the society on the value of the audit conducted by the external auditors in Liberia. A qualitative method was used to collect and analyse the empirical data used in this study. The findings of this study have proven that the need of audit in the public-sector corporations is for accountability and transparency but mainly for legitimacy as government must work along with other stakeholders like public entities to respond to the needs of its citizen. Furthermore, this studying has proven that, indeed audit can add value in the public sectors. In Liberia, the audit conducted by GAC is of great value to all stakeholder as auditors are identifying and reporting on the exact performance of the resource allocation and program implemented in the public corporations.
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Alzeban, Abdulaziz. "The effectiveness of internal audit in the Saudi public sector." Thesis, University of Exeter, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.537839.

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Internal audit in the Saudi public sector has been officially required since the Cabinet Decree in 2004, which stipulated the need for all organisations subject to audit by the General Audit Bureau (GAB) to establish internal audit departments. In this context, this study investigates the nature and practice of internal audit in the Saudi public sector, focusing specifically on an examination of the relationship between five factors known to influence internal audit effectiveness - namely: the competence of the internal audit department, the size of the internal audit department, the relationship between internal and external auditors, the management support for internal audit, and the independence of the internal audit department (as independent variables) - and the effectiveness of internal audit (dependent variable). A mixed research methodology was used in the study, archival, questionnaire and interview based - it being thought that this was likely to be the most effective approach in terms of obtaining and appropriately interpreting the available information. Two questionnaires were designed, the first being directed to internal auditors in the Saudi public sector covering the independent variables; the second questionnaire directed to managers in the public sector covering the dependent variable. Thirty-four (34) semi-structured interviews were conducted with 2 internal auditors, 15 senior managers in public sector organisations, 10 external auditors (working in the Saudi General Audit Bureau), 2 senior managers from Ministry of Finance and Ministry of Civil Service, and five interviews were conducted with managers in public sector organisations that, notwithstanding the Cabinet Decree, did not have an internal audit function primarily in order to explore the main factors for not establishing this function in their organisations. The analysis of the data collected offered a range of insights as to the nature and practice of internal audit in the Saudi public sector. A picture emerged of a fledgling practice and one which was not necessarily fully understood by both practitioners and wider stakeholders. A key finding was the importance of management support as the main driver in terms of ensuring the perceived effectiveness of the internal audit function. Management support was important as a construct in its own right but also via its links to issues of resourcing, competence and qualification, and independence. Beyond this there were a number of institutionally related findings of interest. These included the fact, noted above, that internal audit was not actually present in a significant number of Saudi public sector organisations albeit it being a statutory requirement. It was also noted that the underpinnings of that statutory requirement the Saudi Internal Audit Regulation (2007) did not tie in directly with perceived worldwide best practice - the International Standards for the Professional Practice of Internal Auditing (SPPIA). Significant differences both in practice and institutional set up were also identified between `pure' government organisations (ministries, government departments etc) and government companies in which the direct state influence was smaller. For example all government companies of any standing had internal audit functions and all had audit committees - whereas not all government organisations had an internal audit function and none had audit committees. Not only were there institutional differences - analysis of the interview and questionnaire data clearly revealed significant differences in the perceptions of internal audit effectiveness between the two types of entity with internal audit being seen as `better' across almost all the identified variables in government companies. The final chapter of the thesis seeks to reflect on the findings of the study within a wider milieu of the extraordinary development of a nation which seventy years ago comprised a disparate collection of tribal groups for whom economic perspectives had changed little for many centuries to a state which today has very significant economic power and influence. Here questions are raised as to the nature and process of change and the care which needs to be taken in the adoption of a model of accountability and control which has been developed in countries with a very different background and history. However whilst acknowledging this, it is still maintained that `better' internal audit would benefit both the economy and the people of Saudi Arabia and perhaps, in a small way, contribute to wider internal and external harmony.
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Du, Toit Hendrik Jacobus. "Professional internal auditing in the public sector." Thesis, Stellenbosch : Stellenbosch University, 1998. http://hdl.handle.net/10019.1/55959.

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Thesis (MPA)--Stellenbosch University, 1998.
ENGLISH ABSTRACT: In this study the assumption is made that the delivery of a professional internal audit service has a direct bearing on the improvement of effectiveness of services delivered. Internal auditing in the public sector, compared to the private sector, is still at an early stage of development. A change in emphasis brought about by the new Constitution has led to a demand for stronger accountability and transparency. The internal audit profession has an important role to play by assisting management in the effective, efficient and economic reaching of goals and objectives. To fulfil this role successfully it is necessary for the internal auditor to possess specific skills and knowledge to perform audit tasks unique to the public sector. The hypothesis as formulated emphasises the relationship between professional internal auditing and organisational effectiveness. Through the content of this study project it is endeavoured to prove this point. An investigation into the field of internal auditing was undertaken by means of a study of the available literature, including the Standards for Professional Practice of Internal Auditing. Opinions and information were obtained from management and other persons involved with auditing by means of a questionnaire. The opinions and information were. integrated to obtain a comprehensive picture. A study of the literature revealed that internal auditing is supported by four pillars, namely: - Achieving objectives - Safeguarding and using of assets - Economic, effective and efficient execution of functions - Compliance with policy, prescripts and regulations. The literature also describes a definite process followed during an audit. During the audit process risk factors must be taken into account. Technical aspects relating to internal auditing is covered in the literature, but references to examples in the public sector are lacking. This deficiency was identified during the field study by means of a questionnaire. Respondents indicated in questionnaires that effectiveness of management, financial information and compliance with controls must be subjected to internal auditing. Management views the internal audit as a source of information on the activities of every department. The recommendations for professional internal auditing in the public sector are aimed at promoting accountability and transparency in the organisation. To ensure effective internal auditing it is necessary for the internal auditor to take note of the environment in which the organisation's activities play a role. A study of public administration as a management science is therefore important for the internal auditor to obtain insight into a holistic approach regarding the activities of public sector organisations.
AFRIKAANSE OPSOMMING: In hierdie studie word as uitgangspunt die aanname gemaak dat daar 'n verband bestaan tussen die lewering van 'n professionele diens deur die interne ouditeur en die effektiwiteit van dienste wat aan interne ouditering onderwerp word. Interne ouditering in die openbare sektor in vergelyking met die privaatsektor, is nog in 'n begin stadium van ontwikkeling. 'n Klemverskuiwing wat teweeggebring is deur die nuwe Grondwet het daartoe gelei dat groter rekenpligtigheid en deursigtigheid vereis word. Die interne oudit beroep het 'n belangrike rol te speel deur bestuur by te staan in die effektiewe, doelmatige en ekonomiese bereiking van doelwitte. am hierdie rol suksesvol te vervul is dit nodig dat die interne ouditeur oor bepaalde vaardighede en kennis sal beskik om oudittake uniek aan die openbare sektor professioneel uit te voer. Die hipotese soos geformuleer beklemtoon die verband tussen professionele interne ouditering en organisatoriese effektiwiteit. Met die inhoud van die werkstuk word daar gepoog om die punt te bewys. 'n Ondersoek na die gebied van interne ouditering is onderneem deur 'n studie te maak van beskikbare Iiteratuur, insluitend die Standaarde vir Professionele Praktykvoering van Interne Ouditering. Deur middel van 'n vraelys is menings en inligting van bestuur en persone betrokke by ouditering verkry. Die menings en inligting is saamgevoeg om 'n geheelbeeld te verkry. 'n Studie van die Iiteratuur toon dat interne oudit deur vier pilare ondersteun word naamlik: - Bereiking van doelwitte - Beveiliging en aanwending van bates - Ekonomiese, effektiewe en doelgerigte uitvoering van funksies - Nakoming van beleid, voorskrifte en regulasies. Die Iiteratuur beskryf 'n bepaalde proses wat gevolg word tydens ouditering. Gedurende die ouditproses moet risikofaktore in ag geneem word. Tegniese aspekte verbonde aan interne ouditering word gedek, maar verwysings na voorbeelde uit die openbare sektor ontbreek grootliks in die Iiteratuur, vandaar die noodsaaklikehid vir 'n veld studie wat deur middel van 'n vraelys gedoen is. Respondente het in die vraelyste aangedui dat effektiwiteit van bestuur, finansiele inligting en die nakoming van kontroles aan interne ouditering onderwerp moet word. Bestuur beskou die interne ouditeur as 'n bron van inligting oor die aktiwiteite van elke departement. Die aanbevelings vir professionele interne ouditering in die open bare sektor is daarop gemik om rekenpligtigheid en deursigtigheid van 'n organisasie te bevorder. Om effektiewe interne ouditering te verseker is dit noodsaaklik dat die interne ouditeur ook kennis dra van die omgewing waarin die organisasie se aktiwiteite 'n rol speel. 'n Studie van Publieke Administrasie as 'n bestuurswetenskap sal dus vir die interne ouditeur van belang wees om insig te verkry in 'n holistiese benadering tot aktiwiteite van openbare sektor-organisasies.
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Boakai, Josephine R., and Sotheory Phon. "The perceived Need for Audit and Audit Quality in the Public Sector : a Study of Public Corporations in Liberia." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20731.

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Audit quality plays an important role in the public sector, especially in an emerging market. However, there is no specific concept that defines and measures the term audit quality.  There is a gap of conceptual framework in the public sector the public sector that explains the need for audit and the attributes of audit quality. Thus, the purpose of this study is to explore the need for audit and the attributes of audit quality perceived by middle and senior management staff in public Corporation in Liberia. This study employs a qualitatitive research methodology. We collected primary data through email interviews that consisted of 8 participants from 5 different public Corporations in Liberia. we used Thematic (Template) analysis to summarize the data collected. The findings show that auditing in Public Corporation in Liberia is needed to ensure transparency and  accountability, agency/monitoring improved internal control, and business processes, as well as confidence and assurance for stakeholders. Furthermore, middle and senior management staff perceived that auditor's independence, auditors' competence, and audit partner or manager's attention to the audit, as well as audit personnel salaries, are important attributes that influence audit quality in public corporations in Liberia.Our findings form the basis for a conceptual framework for public sector auditing in a developing country.
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Al-Mohaimeed, Ali Mohammad. "Performance auditing in the Saudi public sector : its nature and effectiveness." Thesis, University of Kent, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.310204.

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Romportlová, Kateřina. "Audit evropského projektu." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-112917.

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This thesis mainly deals with the issue of audit projects, whose activities are financed by EU funds. The thesis first tries to define and distinguish the concepts of audit and control, which builds on the description of persons carrying out these activities and the definition of basic methods in their work. Another part of the thesis deals with the audit and control in the public sector not only in the general scale, but also in the Czech Republic. This section therefore creates a king of base for the main chapters that deal directly with possibilities of obtaining funds from the European Union and the subsequent audit responsibilities. The last part is then designed to evaluate these issues using a practical example, audit research project "The COMPANIONS" funded by "The Framework Programmes" of the European Union.
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Mat, Daud Zaidi. "The study of the audit expectations gap in the public sector of Malaysia." Thesis, University of Stirling, 2007. http://hdl.handle.net/1893/447.

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The audit expectations gap is a prominent issue in the private sector. However, in the public sector, the audit expectations gap is an emerging issue that has received little attention by reseachers. To date, only a limited number of studies on the audit expectations gap in the public sector are available, either in the context of a financial audit or a performance audit. This study focused on the audit expectations gap in the context of the latter. The importance of the performance audit function in the Malaysian public sector, combined with recent developments related to this type of audit in the country (such as increasing expectations among the users and associated problems in practice) were the reasons for conducting the study in this area. Thus, the study aims to identify the existence of the audit expectations gap in the Malaysian public sector. In achieving this objective, it explores the perceptions of auditors and Public Account Committee (PAC) members, auditees and ‘other users’ (consisting of journalists, politicians and academics). The conceptual framework in this study was developed based on Chowdhury’s (1996) and Porter’s (1993) approaches. Utilising the accountability-based framework as suggested by Chowdhury, six audit concepts (auditor independence, auditor competence, audit scope, auditor ethics, audit reporting and auditing standards) were examined. Porter’s model was subsequently utilised to identify the nature and the components of the gap. This study employed two types of research methods: interviews and audit report analysis. Interviews were conducted with 37 participants comprising of auditors, PAC members, auditees and ‘other users’. The second research method involved the examination of four performance audit reports. The findings of this study indicated that the audit expectations gap exists in the Malaysian public sector in the context of performance auditing. The analysis of interviews and audit reports clearly suggest that the audit expectations gap exists over a number of auditing issues. These comprise fraud detection exercises, the influence of management, executive and other parties on auditors, outsourcing the audit to private audit firms, content and format of the audit report and extending the audit mandate to cover the question of merits of policy.
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Bunn, Michelle Leanne. "The Development of Public Sector Audit Independence: The Colonial Experience in Western Australia." Thesis, Curtin University, 2017. http://hdl.handle.net/20.500.11937/54141.

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This thesis connects the histories of public sector audit, Parliament and public administration within a Westminster-based constitutional framework, generating a new narrative description of the development of audit independence. It provides a foundational understanding identifying a precedent for retaining and defending the independent Auditor General as a fundamental requirement in Australia's own constitutional arrangements. The study also contributes to filling substantial gaps in the specific history of the Auditor General’s role in nineteenth-century Western Australia.
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Fully, Richard Baros, and Kortu Duke David. "Causes of Audit Delay and their Effects on Public Sector Audit Quality : (a case of the Supreme Audit Institution of Liberia - General Auditing Commission)." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20758.

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Audit delay refers to the time from the end of the country or company’s financial year to the date of the audit report. The chances of delay of audit in the public sector are pervasive and as such the expectations of users of these audit reports may differ which could result in the quality and reliability of these audits within this sector to be questioned. Accordingly, the purpose of this study is to explore the external and internal factors that cause audit delay and the aftermath they have on public sector audit quality. As for this study, its original value correlates with the espousal of the institutional theory from the perspective of public sector auditing. Considering the aim of this study, a qualitative research was preferred with the objective of gathering in-depth and enriched empirical data; hence, semi structured interviews were conducted with ten auditors of the top and middle management of the Supreme Audit Institution (SAI) of Liberia – General Auditing Commission. There are varying views regarding the findings of this study as the respondents disclose that the external factors that result to audit delays are caused by either the audited entity or other external parties and not the SAI; however, it is the responsibility of the SAI to work with the entity involved to ensure those factors do not impede the audit process to the extent it cannot be completed; whereas, internal factors which includes inadequate staff training, delay in the review and approval of the draft audit report by top management to the poor performance of auditors as a result of lack of knowledge and etcetera cause audit delays as well and the SAI is solely responsible for ensuring that they are resolved or lessened so as not to affect the timeliness of the reporting process. The study mentions several limitations. One of them is the lack of observation being conducted which would have provided first-hand information on factors that cause the delay of audits in the public sector.
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Books on the topic "Public sector audit"

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Cordery, Carolyn J., and David C. Hay. Public Sector Audit. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Routledge focus on accounting and auditing: Routledge, 2020. http://dx.doi.org/10.4324/9780429201639.

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Buttery, Roger. Audit in the public sector. 2nd ed. Hemel Hempstead: ICSA in association with CIPFA, 1993.

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Buttery, Roger. Audit in the public sector. New York: Woodhead-Faulkner published in association with CIPFA, 1989.

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K, Simpson Robert, ed. Internal audit in the public sector. Cambridge [Cambridgeshire]: Woodhead-Faulkner, 1986.

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Manitoba. Office of the Auditor General. Enhancing Audit Committee practices in the public sector. Winnipeg: Office of the Auditor General, 2006.

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Office, National Audit. Audit of management buyouts in the public sector. London: NAO, 1991.

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New Zealand. Office of the Auditor-General. Public entities in the social sector: Our audit work. Wellington: Office of the Auditor-General, 2013.

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Managing value for money in the public sector. London: Chapman & Hall, 1993.

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Audit in a democracy: The Australian model of public sector audit and its application to emerging markets. Aldershot, Hants, England: Ashgate, 2005.

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Manitoba. Office of the Auditor General. A guide to leading edge internal audit in the public sector. Winnipeg, Manitoba: Office of the Auditor General, 2006.

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Book chapters on the topic "Public sector audit"

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Cordery, Carolyn J., and David C. Hay. "Introduction." In Public Sector Audit, 1–9. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Routledge focus on accounting and auditing: Routledge, 2020. http://dx.doi.org/10.4324/9780429201639-1.

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Cordery, Carolyn J., and David C. Hay. "Reasons for public audit and explanations for differences." In Public Sector Audit, 10–34. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Routledge focus on accounting and auditing: Routledge, 2020. http://dx.doi.org/10.4324/9780429201639-2.

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Cordery, Carolyn J., and David C. Hay. "Supreme Audit Institutions around the world." In Public Sector Audit, 35–79. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Routledge focus on accounting and auditing: Routledge, 2020. http://dx.doi.org/10.4324/9780429201639-3.

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Cordery, Carolyn J., and David C. Hay. "Risks and opportunities in the future." In Public Sector Audit, 80–99. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Routledge focus on accounting and auditing: Routledge, 2020. http://dx.doi.org/10.4324/9780429201639-4.

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Cordery, Carolyn J., and David C. Hay. "Overview of main themes and projections." In Public Sector Audit, 100–105. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Routledge focus on accounting and auditing: Routledge, 2020. http://dx.doi.org/10.4324/9780429201639-5.

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Bandy, Gary. "Audit." In Financial Management and Accounting in the Public Sector, 332–62. 3rd ed. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003250838-9.

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Sastry Musti, K. S., Gloria N. T. Paulus, and James Katende. "A Novel Framework for Energy Audit Based on Crowdsourcing Principles." In Crowdfunding in the Public Sector, 167–86. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-77841-5_11.

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Pallot, June. "New Forms of Accountability in New Zealand: Challenges for Public Sector Audit." In Neues öffentliches Rechnungswesen, 105–28. Wiesbaden: Gabler Verlag, 2000. http://dx.doi.org/10.1007/978-3-663-05866-3_5.

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Rabaiah, Husni Ibrahim Asad, Mustafa Mohd Hanefah, Rosnia Masruki, and Nurul Nazlia Jamil. "Review of the Public Sector Organizations’ Environment: Accounting and Internal Control Systems, and Audit Quality." In Lecture Notes in Networks and Systems, 19–40. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-08084-5_4.

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Bryan, Katharina. "The Role of Public Audit: Challenges and Opportunities for the European Court of Auditors to Contribute to a Sustainable Crisis Response." In Public Sector Accounting, Financial Accountability and Viability in Times of Crisis, 249–73. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-04745-9_10.

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Conference papers on the topic "Public sector audit"

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Dionisijev, Ivan, and Gorana Roje. "THE ROLE OF SUPREME AUDIT INSTITUTIONS IN BETTER MANAGING PUBLIC SECTOR ASSETS - SOME EVIDENCE FROM NORTH MACEDONIA." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2022. http://dx.doi.org/10.47063/ebtsf.2022.0006.

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Public Sector Asset Management is a crucial process for the progress of a society, while Supreme Audit Institutions are designated as one of the main stakeholders related to that process. Although PSAM has been the subject of research in recent years, especially by western countries that have established the concept of New Public Management for a long time, there is still a lack of evidence on the meaning and role of public sector auditing for improving that process. The purpose of this paper is to provide empirical evidence on the role of the Supreme Audit Institution in the Republic of North Macedonia for better PSAM, through quantitative research using the survey method, i.e structured questionnaire that was delivered to all public sector auditors who are employed by the Supreme Audit Institution of the Republic of North Macedonia. The obtained results show that the state auditors audit the public sector assets with regularity audits more than with performance audits. State auditors are familiar with INTOSAI's GUID 5260 and according to them SAI alone is not a sufficient PSAM control mechanism. The limitation of the study is the measurement of the variables from the survey that is based only on the perception of the state auditors.
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Iliev, Plamen. "Challenges to Internal Audit in Public Sector Organizations." In University for Business and Technology International Conference. Pristina, Kosovo: University for Business and Technology, 2017. http://dx.doi.org/10.33107/ubt-ic.2017.234.

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and Sari, Rida, Sri and Hastuti, Dyah and Ratnawati, Munari Munari, and Rika and Sari. "The Quality Of Audit Results In Public Sector." In Proceedings of the 2nd International Conference on Economics, Business, and Government Challenges, EBGC 2019, 3 October, UPN " Veteran" East Java, Surabaya, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.3-10-2019.2291932.

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Tampubolon, Nathalya, and Robert P. Tobing. "Key Audit Matters Implementation on Public Sector Audit Report: Case Study of the Audit Board of Indonesia." In Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210531.047.

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Purwantoro, Ferry, Betty Purwandari, and Muhammad Rifki Shihab. "E-audit system acceptance in the public sector: An Indonesian perspective." In 2015 International Conference on Advanced Computer Science and Information Systems (ICACSIS). IEEE, 2015. http://dx.doi.org/10.1109/icacsis.2015.7415171.

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Yustiani, Syanni, and Muhammad Ichsan. "Business Process Automation: Internal Audit Function Adaptation Lesson Learned from Indonesian Public Sector." In Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aprish-18.2019.36.

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Pinto, Fernando Antonio D. G., Sérgio Lifschitz, and Edward Hermann Haeusler. "A Graph Knowledge-base for Auditing Human Resources Public Management." In Workshop de Computação Aplicada em Governo Eletrônico. Sociedade Brasileira da Computação, 2022. http://dx.doi.org/10.5753/wcge.2022.223273.

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Given the growing volume of data that is generated in the public sector, new payroll audit models are created. Payroll is a sensitive area and requires assertive processes in its operations. The formal verification of public rules, in a knowledge base, aims to demonstrate the conformity of public acts in relation to the respective legal norms. In this paper we build a knowledge base of public acts from the extraction of information contained in a 9-year series of a official gazette. With this, we can audit the participation of public servers in technical committees through SPARQL queries in a knowledge base such as RDF graphs.
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LAZĂR (PLEȘA), Teodora Nicoleta, and Constanța POPESCU. "THE ROLE AND EFFECTIVENESS OF THE SUPREME AUDIT INSTITUTIONS IN THE CONTEXT OF THE GLOBAL CRISIS GENERATED BY COVID 19." In International Management Conference. Editura ASE, 2022. http://dx.doi.org/10.24818/imc/2021/01.02.

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The COVID 19 pandemic has hit the world unexpectedly, generating a number of effects at the states level that have required rapid and effective reactions from them. The public sector was affected, with all its institutions, but equally the private sector. Under these conditions, the states had to adapt quickly to the new conditions generated by the pandemic with the novel coronavirus, by making decisions at the governmental level, designed to combat the health negative effects but also to ensure the efficient functioning of public sector institutions, so as to reduce negative effects on their citizens. A particularly important role in managing the crisis caused by the COVID 19 pandemic is played by the supreme audit institutions, the "guardians of public finances", as known these institutions. This paper aims to analyze the role and effectiveness of the supreme audit institutions at the level of public sector in the context of the global crisis generated by COVID 19 and their adaptation to new conditions.
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Kosteva, N. N., M. K. Kopytina, T. N. Pavliuchenko, E. Y. Bunina, and I. Shamrina. "Improvement of Internal Audit System in the Institutions of the Public Sector in Russia." In International Conference on Policicies and Economics Measures for Agricultural Development (AgroDevEco 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200729.033.

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PLESA, Iliodor Tiberiu, and Ion STEGAROIU. "A Modern Approach of the Supreme Audit Institutions: Guidance and Prevention in Public Sector." In International Conference Global interferences of knowledge society, November 16-17th, 2018, Targoviste, Romania. LUMEN Publishing house, 2019. http://dx.doi.org/10.18662/lumproc.126.

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Reports on the topic "Public sector audit"

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Khan, Mahreen. Evaluating External Government Audit. Institute of Development Studies, September 2022. http://dx.doi.org/10.19088/k4d.2022.140.

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This rapid literature review of primary and grey sources found substantial evidence of the merits of donor support to Public Financial Management (PFM) initiatives but no specific evidence assessing donor support for external government audit, such as Supreme Audit Institutions (SAIs). PFM reforms are established as being generally beneficial, assist in reducing or preventing corruption, increasing transparency and accountability, as well as improving service delivery quality, although the exact impacts are difficult to measure. Performance auditing has recently attracted more attention than traditional financial or compliance auditing and is seen by many sources to be conducive to improving accountability, although compliance and financial auditing are still viewed as the core of external audit. There is a substantial body of literature on donor-assisted PFM reforms but a paucity of focused study or discussion of donor support to external audit specifically. This evidence gap may be due to the cost of examining the narrow focus required on donor-assisted external audit specifically. This is compounded by the complexity of gathering a sufficiently large database through surveys combined with the lack of access (for individual academics) to official datasets across countries. Furthermore, measuring the impact of SAIs, for example, is difficult due to the variety of regulatory structures that exist, inhibiting comparative cross-country studies, which has resulted in a preference for in-depth analyses. Only multilateral institutions have conducted comprehensive cross-country surveys. However, the evidence does show that strengthened PFM systems and SAIs,1 if they are independent and fully resourced, increase transparency and accountability, helping to combat corruption, when governments are made answerable to their audit findings. The evidence on the effectiveness of SAIs (against corruption) is mixed and not as strong as for PFM reforms in general. The impact of PFM interventions in preventing or reducing corruption increases when reforms are sector-specific and complemented by societal awareness initiatives, citizen participation, and infomediary advocacy. This finding seems applicable to SAIs as the discourse is increasingly on improving comprehension of audit reports and wider dissemination to relevant stakeholders.
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