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.
Full textGbenga, 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.
Full textAlzeban, 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.
Full textDu, Toit Hendrik Jacobus. "Professional internal auditing in the public sector." Thesis, Stellenbosch : Stellenbosch University, 1998. http://hdl.handle.net/10019.1/55959.
Full textENGLISH 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.
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.
Full textAl-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.
Full textRomportlová, Kateřina. "Audit evropského projektu." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-112917.
Full textMat, 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.
Full textBunn, 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.
Full textFully, 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.
Full textEl-Nafabi, Hussein Mohamed. "The nature and practice of financial management and audit in the Sudanese public sector." Thesis, Aberystwyth University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.394320.
Full textSweeney, John P. "Beyond a deficit-based approach : public sector audit as a transformative mechanism for positive change." Thesis, London Metropolitan University, 2018. http://repository.londonmet.ac.uk/4030/.
Full textErnstová, Viktória. "Personálny audit v podmienkach verejnej samosprávy na Slovensku." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162576.
Full textHegazy, Karim. "Audit Committee roles and responsibilities in a UK public sector context : Foundation Trusts and Local Authorities." Thesis, University of Manchester, 2015. https://www.research.manchester.ac.uk/portal/en/theses/audit-committee-roles-and-responsibilities-in-a-uk-public-sector-contextfoundation-trusts-and-local-authorities(bcf38ccc-a3d4-4430-8b3b-c2149c382d2e).html.
Full textAu, Chung-man Johnsman. "The development of value for money auditing in the public sector in Hong Kong : problems and issues /." [Hong Kong : University of Hong Kong], 1993. http://sunzi.lib.hku.hk/hkuto/record.jsp?B13552946.
Full textFiguerola, Sicart Fernando. "Las fiscalizaciones de gestión en el sector público. El Tribunal de Cuentas y los principios constitucionales de economía, eficiencia y eficacia." Doctoral thesis, Universitat Abat Oliba, 2017. http://hdl.handle.net/10803/456202.
Full textEl Tribunal de Cuentas es un órgano constitucional que tiene las funciones de fiscalización externa de la gestión económico-financiera del Sector público y de su enjuiciamiento contable. La Constitución Española, a su vez, predica gestionar bajo los principios de economía, eficiencia y eficacia. Siempre, pero especialmente en los tiempos de crisis en la que nos encontramos, se deberá examinar e informar de forma expresa a la luz de dichos principios constitucionales la gestión pública.
The Tribunal de Cuentas is a constitutional organ which has the external functions of economic and financial management of the public sector and accounting prosecution. The Spanish Constitution, in turn preaches to manage under the principles of economy, efficiency and effectiveness. Always, but especially in times of crisis in which we find ourselves, it should examine and report expressly in light of these constitutional principles the public administration.
Koblížková, Martina. "Audit obecně prospěšné společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114551.
Full textMurphy, David S. "Las instituciones supremas de auditoría y las iniciativas de anticorrupción." Pontificia Universidad Católica del Perú, 2012. http://repositorio.pucp.edu.pe/index/handle/123456789/114804.
Full textEste artículo principia con una síntesis de los efectos de la corrupción en el sector público y las causas de la corrupción. Explica luego el papel de las instituciones supremas de auditoría (ISA) en las iniciativas de anticorrupción. El autor finaliza con recomendaciones para las estrategias de anticorrupción en las cuales las ISA deben centrarse, que incluyen la reducción de las oportunidades y de los incentivos para la corrupción, el aumento del costo previsto del comportamiento corrupto y la transformación de las expectativas públicas al asegurar que los casos de corrupción serán procesados con éxito.
Au, Chung-man Johnsman, and 歐中民. "The development of value for money auditing in the public sector in Hong Kong: problems and issues." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1993. http://hub.hku.hk/bib/B31964217.
Full textSöderström, Paulina, and Suana Muric. "Revision inom privat och offentlig sektor: en jämförelse : En jämförande studie av granskningsprocessen för revision inom den privata sektorn och statlig revision." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-44347.
Full textBackground: During the 21st century, a number of scandals have shaken the audit industry - both within the private and the public sector. There is an increasing interest in knowing how the audit process is designed within these two sectors. Previous research comparing private sector audits to public sector audits is scarce; this motivates an investigation such as this one, because a comparison could provide insight into whether corporations and government agencies are subject to the same level of scrutiny. Further, the impact of the audit process on audit quality is a relatively unexplored area of research, which motivates the study even more. Purpose: The investigation compares the review process of private sector audits with the review process of public sector audits, within a Swedish context. The purpose is to find out whether there are differences or similarities in the review process between these two sectors, and if these potential differences could affect the audit quality of the sectors respectively. Method: The investigation has an inductive starting point, with a content analysis of a document review and interviews. The document review compares relevant laws, standards for the review process, and regulations of quality control, for each of the sectors. A number of interviews are carried out with auditors from KPMG and Riksrevisionen (Swedish NAO). The participants are representatives for auditors in the private sector and the public sector respectively. Conclusion: The findings show that the review process overall is very similar, but that there are a number of differences that mostly have to do with the more extensive reporting requirements for the public sector. This could be explained by the fact that the principal-agent problem is more complex within the public sector, which, in turn, leads to a more extensive review in the public sector audit. Audit quality comes from following laws and regulations, as well as audit standards. The private sector has more detailed audit laws, and thereby more aspects to consider in order to achieve good audit quality. The audit standards are similar in the private and the public sector, indicating that they have the same starting ground for achieving audit quality and avoid audit failures.
Pereira, Francisco José Merca. "Auditoria e controlo interno no exército: Relatório de estágio." Master's thesis, Universidade de Évora, 2009. http://hdl.handle.net/10174/19151.
Full textPrasad, Awadhesh. "Environmental performance auditing by supreme audit institutions: progress, practice and prospects." Phd thesis, Canberra, ACT : The Australian National University, 2016. http://hdl.handle.net/1885/112881.
Full textColley, Lamin, and Timothy Timdy Gaye. "An investigation of Audit Expectation Gap in the Public Sector in Sub-Saharan Africa : the Case of The Gambia." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20769.
Full textAlwardat, Yousef A. "External auditors and clients : an investigation of perceptions of value for money (VfM) audit practices in the UK public sector." Thesis, University of Westminster, 2010. https://westminsterresearch.westminster.ac.uk/item/90463/external-auditors-and-clients-an-investigation-of-perceptions-of-value-for-money-vfm-audit-practices-in-the-uk-public-sector.
Full textCumbe, Luís Leonardo. "Impacto da auditoria externa na gestão dos fundos públicos: estudo de caso do Fundo Comum do INE de Moçambique." Master's thesis, Universidade de Aveiro, 2016. http://hdl.handle.net/10773/16762.
Full textAo longo dos últimos anos, dada a crescente exigência de transparência, responsabilização e prestação de contas nos países recetores da ajuda financeira de organizações e governos externos como é o caso de Moçambique, tem vindo a crescer o papel da auditoria externa no setor público na credibilidade da informação financeira através de avaliações imparciais e objetivas sobre a utilização dos recursos públicos. Em Moçambique, um dos principais mecanismos de financiamento ao Orçamento Geral do Estado é o Fundo Comum, que reúne as contribuições financeiras da ajuda externa. O Instituto Nacional de Estatística de Moçambique é financiado em 50% pelo Fundo Comum. Assim, a presente investigação visa avaliar o impacto da auditoria externa na gestão do Fundo Comum do Instituto Nacional de Estatística de Moçambique. O método empírico utilizado nesta investigação foi o estudo de caso, aplicado ao Fundo Comum do Instituto Nacional de Estatística, através da análise de conteúdo de relatórios da auditoria externa e planos anuais de atividades e orçamento e de entrevistas semiestruturadas dirigidas a algumas pessoas ligadas a gestão do Fundo Comum. Os resultados da investigação revelam que a auditoria externa contribui para melhor prestação de contas e, consequentemente para uma boa gestão dos fundos públicos. Por outro lado, constatou-se ainda que o impacto positivo é derivado da preocupação da gestão em implementar as recomendações da auditoria externa, associado às relações de dependência financeira entre o INE (agente) e os financiadores do Fundo Comum (principal), explicadas pelo Modelo Accountability de Laughlin.
Over the past few years, given the growing demand for transparency, and accountability in countries receptor of financial assistance from external organizations and governments as in the case of Mozambique, has been growing the role of external audit in the public sector of the credibility financial information through impartial and objective assessments of the use of public resources. In Mozambique, one of the main financing mechanisms the state budget is the common fund, which brings together the financial contributions of external aid. The National Institute of Statistics of Mozambique is funded 50% by the common fund. Thus, this research aims to evaluate the impact of external audit on the management common fund of the National Statistics Institute of Mozambique. The empirical method used in this research was the case study, applied to the common fund of the National Statistics Institute of Mozambique, through content analysis of external audit report and annual plans of activities and budget and interviews aimed at people most familiar with the management of the common fund. Research results show that the external audit contributes to greater accountability and consequently for good management of public funds, this one hand. On the other hand, it was found that even the positive impact is derived from the concern of management in implementing the external audit recommendations, associated the relationship of financial dependence between by the agent and the principal, and explained by the Laughlin Accountability Model.
Hanselová, Aneta. "Využití účetnictví a kompetence při kontrolní činnosti Nejvyššího kontrolního úřadu." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206022.
Full textNěmečková, Stanislava. "Analýza výkonu přezkoumání hospodaření územních samosprávných celků." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-262297.
Full textLino, André Feliciano. "Reforma da contabilidade pública e os tribunais de contas." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-06102015-163641/.
Full textThis research discusses the legitimation of authority on accounting standardization applied to the public sector to the Treasury (STN), the role of Courts of Accounts in the process of convergence with International Public Sector Accounting Standards (IPSAS) and the preparation for the acting with Financial Audit on municipalities. The convergence with international accounting standards led to the questioning of the authority on the accounting regulation applied to the public sector in mid-2009, and went on to demand the structuring of the Financial Audit function in the sub-national level, given the need to consolidate the Whole of Government Acounts (BSPN) and the expectation of improving the level of accountability. Proceeded to documental analysis and were carried out 25 interviews with key actors from the reform process. The response of the various Courts of Accounts on the financial audit process has been encouraging the creation of Internal Control in municipalities
Schoenmaker, Janaina. "Controle das parcerias entre o Estado e o terceiro setor pelos Tribunais de Contas." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/2/2134/tde-01082011-164816/.
Full textThe scope of the present dissertation concerns scrutinizing the control by the Audit Courts of the partnerships involving the State and third sector organizations, including the management of public funds. This paper has aimed to contextualize the subject, observing the new features of the State and the Consensual Public Administration. It has also sought to present the notion of third sector and its possible role in partnership purposes. Besides, it has approached the government fomentation, the types of voluntary transferences of public resources and the partnership instruments such as agreements, transfer contracts, management contracts and partnership commitments. Regarding the control by the Audit Courts of partnerships involving the third sector, its fundaments have been investigated. Additionally, the variety of inspection possibilities was verified, as well as its aspects and the constitutional competencies of the Brazilian Court Audit. Then, the initiatives for unleashing the control and the moments of incidence were analyzed, being the specific legislation considered. The procedure to enable this control was approached from the standpoint of the Audit Courts competencies over the abovementioned partnerships and organizations. Eventually, the direct and indirect effects of the decisions of the referred Courts over the third sector organizations and their managers were analyzed by the author, including the provisional measures and the applicable punishment.
Chong, Kar M. "Resource allocation and efficiency in public sector audits." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2000. https://ro.ecu.edu.au/theses/1541.
Full textAranha, Cristina Maciel. "AnÃlise das constataÃÃes e recomendaÃÃes das auditorias nas instituiÃÃes pÃblicas no Estado do Cearà no perÃodo 2008 a 2011." Universidade Federal do CearÃ, 2013. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=12617.
Full textA partir de dados dos sistemas corporativos E-controle e Sistema Folha de Pagamento dos servidores pÃblicos do estado do Cearà e dos relatÃrios de auditoria de gestÃo elaborados pela Controladoria e Ouvidoria Geral do Estado no perÃodo de 2008 a 2011, este estudo desenvolveu modelos que permitiram estimar a probabilidade de ocorrÃncia de irregularidades e recomendaÃÃes de auditorias nos ÃrgÃos pÃblicos do Estado do CearÃ. As estimaÃÃes dos modelos de variÃveis dependentes binÃrias permitiram concluir que cerca de 31% das auditorias realizadas apresentaram irregularidades acima da mÃdia, conquanto em 35% destas auditorias foram verificadas recomendaÃÃes acima da mÃdia. A eficiÃncia nos empenhos e o orÃamento executado por servidor do ÃrgÃo analisado influenciam a reduÃÃo do nÃmero de irregularidades conquanto o valor executado por meio de convÃnios està relacionado ao aumento do nÃmero de constataÃÃes e recomendaÃÃes de auditoria.
From corporate data E-control systems and Payroll System for civil servants of the state of Cearà and Management Audit Reports prepared by the Controladoria e Ouvidoria Geral do Estado in the period 2008-2011, this study developed models that allowed estimate the probability of occurrence of irregularities and audit recommendations in public units of the State of CearÃ. The estimates of the models for binary dependent variables showed that about 31% of audits showed irregularities above average, although in 35% of these audits recommendations above average were observed. The efficiency in commitments and in executed budget by the server of the public unit influence the reduction of the detected irregularities while the value executed by voluntary transfer of resources are related to increases in the number of audit findings and recommendations.
Шевченко, Наталія Володимирівна, Наталия Владимировна Шевченко, and Nataliia Volodymyrivna Shevchenko. "Механізм оцінки ефективності державного фінансового контролю в Україні." Thesis, Українська академія банківської справи Національного банку України, 2011. http://essuir.sumdu.edu.ua/handle/123456789/51463.
Full textThe dissertation research is devoted to improving the scientific and methodological support and institutional framework for the mechanism of the evaluating of the effectiveness of SFC in Ukraine. In this paper, understanding of the economic content of financial control has been deepened, a list of SFC’s functions has been developed; global and domestic experience of SFC’s system development has been generalized; world experience of the organization of the SFC has been systematized; conceptual frameworks of the mechanism of the evaluating of SFC’s effectiveness have been defined; three-criteria of the evaluation SFC’s effective measures according to their economic feasibility, effectiveness and efficiency has been grounded; a system of integrated indicators for multilevel qualitative and quantitative assessments of SFC’s efficiency has been developed; the ways of improving the legal, informational, organizational, personnel, components of the mechanism of evaluating of SFC’s effectiveness in Ukraine have been defined; a mechanism of distance audit of budget efficiency based on the risk- oriented approach has been developed, principles of evaluation of the audit risk in SFC’s implementation have been developed.
Yiannakas, Aristodemos. "Outsourcing the internal audit function with special reference to the UK public and private sectors." Thesis, City University London, 2000. http://openaccess.city.ac.uk/8165/.
Full textDwiputrianti, Septiana. "Effectiveness of public sector audit reports in Indonesia (preceeding and following audit reform)." Phd thesis, 2011. http://hdl.handle.net/1885/8709.
Full textJanse, van Rensburg J. O. (Jacobus Oosthuizen). "Internal audit capability : a public sector case study." Diss., 2014. http://hdl.handle.net/2263/43357.
Full textDissertation (MCom)--University of Pretoria, 2014.
lk2014
Auditing
MCom
Unrestricted
Yasseen, Yaeesh. "Outsourcing the internal audit function : a survey of the South African public and private sectors." Thesis, 2011. http://hdl.handle.net/10539/10891.
Full textAlmahuzi, Ahmed Salman. "Factors Impacting the Effectiveness of Internal Audit in the Saudi Arabian Public Sector." Thesis, 2020. https://vuir.vu.edu.au/42261/.
Full textDahanayake, Sunil J. "The enactment of auditability: Developing value for money (VFM) Audit practice in the State of Victoria." Phd thesis, 2013. http://hdl.handle.net/1885/11513.
Full textChetty, Lawrence Christopher. "A study on the applicability of the internal audit technician learnership in the public sector." Thesis, 2011. http://hdl.handle.net/10413/6180.
Full textThesis (MPA)-University of KwaZulu-Natal, Westville, 2011.
CHEN, YU-CHIH, and 陳俞誌. "The Study of Performance Management in Public Sector: The Case of National Audit Office in Taiwan." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/276rym.
Full textRika, Nacanieli Jemesa. "Reputational risk and environmental performance auditing in the public sector : framing and overflows in the audit process." Phd thesis, 2014. http://hdl.handle.net/1885/149977.
Full textNgoepe, Mpho Solomon. "Fostering a framework to embed the records management function into the auditing process in the South Africa public sector." Thesis, 2012. http://hdl.handle.net/10500/15418.
Full textInformation Science
D. Litt. et Phil. (Information Science)
Motubatse, Kgobalale Nebbel. "Customers' perceptions of the work performed by the internal audit functions in the public sector : a case study of National Treasury." Diss., 2014. http://hdl.handle.net/10500/14260.
Full textAuditing
MCom (Auditing)
Wong, Geoffrey. "An analysis of the role and performance of audit committees in the Victorian government public sector in providing assurance and governance." Thesis, 2012. https://vuir.vu.edu.au/21330/.
Full textAguiar, Daniela Rodrigues Martins Amorim. "Atuação dos auditores nas entidades públicas : o estudo de caso nos Municípios." Master's thesis, 2014. http://hdl.handle.net/10400.14/17052.
Full textThe purpose of an audit is to enhance the degree of confidence among users of financial statements (ISA 200). Recipients of financial statements are all persons in case of public entities and so it is increasingly important to strengthen the regular practice of public audit. Over the years there has been increasing concern about the quality of information by public entities. Since the audit contributes to increasing the quality of information, it is expected that the user assign greater informative value and deposit more confidence in audited in respect of unaudited accounts. This study focuses its research in the case of the Portuguese government and municipalities sought to answer the following question: What are the differences in auditing companies in the private sector for the audit in public sector companies? For this we used a case study, the city of Funchal. Which the greater need to audit public entities and major risks have been analyzed, how the auditors in Portugal worked in public entities, the difference in planning activities between private and public entities, the impact of the law by local authorities 73/2013 and 75/2013 brought from 2014 and the main concerns raised by the auditors in the Legal Certification of Accounts in the Portuguese municipalities. This work is based on interpretive research and the use of a case study. The main results we draw from this study are that there are differences between the private sector audits and audits in the public sector and the implementation of law 73/2013 and 75/2013 has brought changes.
(11180028), Chun Song. "Three Essays on Strategic Misreporting." Thesis, 2021.
Find full textMojapelo, Makutla Gibson. "Contribution of selected chapter nine institutions to records management in the public sector in South Africa." Diss., 2017. http://hdl.handle.net/10500/23793.
Full textInformation Science
M. Inf. (Archival Studies)
Neto, Abeilard Bello Pereira. "Controle interno na Administração Indireta do Estado brasileiro: um estudo sobre as unidades de auditoria interna das instituições federais de ensino." Master's thesis, 2016. http://hdl.handle.net/10071/12553.
Full textThe current work explores the theme of public administration controls, with focus on internal controls. It aims to understand the role of internal audit activity in governmental entities. Along the years, a perception was built over the importance of concepts such as accountability, integrity and transparency for public sector governance. Those concepts require both external and internal controls to be effective. The relevancy of the theme lays on the assumption of internal audit as an essential technique for controllers in general. For internal control systems, audit provides reliable information for decision-making processes. On the other hand, it also helps Parliaments, supreme audit institutions and even the people on their duties of oversighting public expenditure.
Manamela, Dipakiso Clara. "The relationship between disclosed audit committee effectiveness variables and the external audit opinion expressed in South African Central government departments." Diss., 2020. http://hdl.handle.net/10500/26986.
Full textGevalle van korporatiewe beheer mislukking laat vrae by belanghebbers ontstaan waarom ouditkomitees versuim om hul oorsigrol doeltreffend te vervul. Die doel van hierdie studie was om te bepaal watter verband daar bestaan tussen 49 vasgestelde ouditkomiteedoeltreffendheidsveranderlikes vervat in die aanbevole praktyke volgens die King III-kode en die eksterne ouditmening wat in sentrale staatsdepartemente in Suid-Afrika uitgepreek is. Beskrywende statistiek het variasies in 14 veranderlikes oor 93 departemente uitgewys. Kategoriesebeginsel-komponentontleding het die 14 veranderlikes in vier faktorveranderlikes en hipoteses gekategoriseer. Meerveranderlike ordinale logistieke regressie het die hipoteses getoets. Resultate toon dat openbaarmaking van ʼn groter getal veranderlikes oor die algemeen verband hou met ʼn skoon ouditverslag; en die verband tussen ʼn groter getal openbaarmakings betreffende ouditkomiteestruktuur- en profielveranderlikes en ʼn skoon ouditverslag was beduidend. Verbeteringe aan Nasionale Tesourie se openbaarmakingstemplet en nasiening van departementele bestuurders se openbaarmakings rakende ouditkomitees in jaarverslae word aanbeveel.
Go palelwa ga ditshepedišo tšeo di latelwago go laola khamphani go dirile gore bengdithoto ba ipotšiše dipotšišo tše di nyakago ditlhalošo tša gore gobaneng dikomiti tša tlhakišo di šitwa go kgatha tema ya tšona ya bodiredi ka bokgoni. Maikemišetšo a thutelo ye e be e le go šupa tswalano gare ga mabaka ao a ka fetogago a go tliša katlego a 49 ao a utollotšwego a komiti ya tlhakišo go ya ka ditlwaelo tše di šišintšwego tša King III Code le maikutlo a tlhakišo ya ka ntle ao a filwego ke dikgoro tša mmušo wa gare tša Afrika Borwa. Dipalopalo tšeo di fago tlhalošo ya popego ya datha di bontšhitše phetogo go mabaka ao a ka fetogago a 14 ka go dikgoro tše 93. Tshekatsheko ya karolo ye kgolo ya tlhopho e hlophile mabaka ao a ka fetogago a 14 go ya ka mabaka ao a ka fetogago le ditlhalošo tše di šišintšwego tše nne. Mokgwa wa tshekatsheko ya go fetogafetoga ga didatha go ya ka tatelano goba kgetho o dirišitšwe go leka ditlhalošo tše di šišintšwego. Dipoelo di šišintše gore kutollo ya palo ya godingwna ya mabaka ao a ka fetogago ka kakaretšo e tswalane le maikutlo a tlhakišo ao a se nago bosodi, gomme tswalano gare ga palo ya godingwana ya dikutollo tša mabaka ao a ka fetogago a popego ya komiti ya tlhakišo le profaele le maikutlo ao a se nago bosodi e bile bohlokwa. Dikaonafatšo go mokgwatshepedišo wa kutollo wa Polokelo ya Bosetšhaba le tekolo ya dikutollo tša bolaodi ka ga dikomiti tša tlhakišo ka go dipego tša ngwaga ka ngwaga di a eletšwa
Centre for Accounting Studies
M. Phil. (Accounting Sciences)
Botica, Redmayne Nives. "The production of audit services in the New Zealand public sector : an investigation into the effects of political risk and corporate governance on audit effort : a thesis submitted in partial fulfilment of the requirements for the degree of Doctor of Philosophy in the School of Accountancy, College of Business, Massey University." 2004. http://hdl.handle.net/10179/1737.
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