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.
Full textIsmail, 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.
Full textGreenwood, 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.
Full textValipour, 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.
Full textMadawaki, 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.
Full textE, 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.
Full textKACZMARCZYK, 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.
Full textSokolenko, 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.
Full textE., 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.
Full textHudáková 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.
Full textDillon, M. C. "DEVELOPMENTS IN PUBLIC SECTOR AUDIT: HOW EFFECTIVE ARE EFFICIENCY AUDITS?" Australian Journal of Public Administration 44, no. 3 (September 1985): 247–69. http://dx.doi.org/10.1111/j.1467-8500.1985.tb02444.x.
Full textPratama, Widhi Setyo. "Perception of Auditors and Auditee on Public Sector Performance Audits." Policy & Governance Review 3, no. 1 (April 16, 2019): 60. http://dx.doi.org/10.30589/pgr.v3i1.121.
Full textParker, Lee D., Kerry Jacobs, and Jana Schmitz. "New public management and the rise of public sector performance audit." Accounting, Auditing & Accountability Journal 32, no. 1 (November 29, 2018): 280–306. http://dx.doi.org/10.1108/aaaj-06-2017-2964.
Full textMICAH, Ezekiel Elton Mike, Taiwo IBITOMI, and Surajudeen IBRAHIM. "Value for Money Audit and Good Public Governance: Stakeholders’ Perception in Nigeria." European Journal of Accounting, Auditing and Finance Research 10, no. 6 (May 15, 2022): 31–45. http://dx.doi.org/10.37745/ejaafr.2013/vol10n6pp3145.
Full textConteh, Saikou, and Hamidah Hamidah. "Audit Expectation GAP in The Public Sector of The Gambia." Indonesian Accounting Review 11, no. 2 (July 22, 2021): 127. http://dx.doi.org/10.14414/tiar.v11i2.2489.
Full textDzomira, Shewangu. "Corporate Governance and Performance of Audit Committee and Internal Audit Functions in an Emerging Economy’s Public Sector." Indian Journal of Corporate Governance 13, no. 1 (June 2020): 85–98. http://dx.doi.org/10.1177/0974686220923789.
Full textMir, Monir, Haiwei Fan, and Ian Maclean. "Public sector audit in the absence of political competition." Managerial Auditing Journal 32, no. 9 (October 2, 2017): 899–923. http://dx.doi.org/10.1108/maj-03-2016-1357.
Full textGiniyatullina, D. R. "Improving Internal Audit in the Public Sector." Accounting. Analysis. Auditing 6, no. 2 (April 11, 2019): 95–100. http://dx.doi.org/10.26794/2408-9303-2019-6-2-95-100.
Full textTAYLOR, J. C. "Public Sector Audit in Victoria: Leading Where?" Australian Accounting Review 8, no. 15 (May 1998): 36–39. http://dx.doi.org/10.1111/j.1835-2561.1998.tb00077.x.
Full textJaffar, Nahariah, Sellywati Mohd Faizal, and Norazlan Alias. "INTERNAL AUDIT FUNCTION, MANAGEMENT SUPPORT AND CORPORATE GOVERNANCE IN PUBLIC SECTOR." Advanced International Journal of Banking, Accounting and Finance 4, no. 13 (December 31, 2022): 01–16. http://dx.doi.org/10.35631/aijbaf.413001.
Full textPurnamasari, Pupung, and Rudy Hartanto. "Determinants of effectiveness of computer-assisted audit techniques in the public sector." Problems and Perspectives in Management 20, no. 4 (November 28, 2022): 250–63. http://dx.doi.org/10.21511/ppm.20(4).2022.19.
Full textBradbury, Michael E. "Large audit firm premium and audit specialisation in the public sector." Accounting & Finance 57, no. 3 (September 9, 2015): 657–79. http://dx.doi.org/10.1111/acfi.12167.
Full textAntoniuk, Olena, Natalia Koval, Svitlana Savitska, Yaroslavna Mulyk, Natalya Kuzyk, and Marianna Koshchynets. "Development of internal control and audit in Ukraine." Independent Journal of Management & Production 12, no. 6 (November 1, 2021): s376—s390. http://dx.doi.org/10.14807/ijmp.v12i6.1761.
Full textJóhannesdóttir, Anna Margrét, Stina Nielsson Kristiansson, Niina Sipiläinen, and Riikka Koivunen. "Internal audit in the public sector – comparative study between the Nordic countries: The development of internal auditing within the public sector in the Nordic countries." Veftímaritið Stjórnmál og stjórnsýsla 14, no. 2 (June 20, 2018): 19–44. http://dx.doi.org/10.13177/irpa.a.2018.14.2.2.
Full textStanojević, Slobodan. "Sequential sampling in the public sector audit procedure." Revizor 24, no. 94 (2021): 81–88. http://dx.doi.org/10.5937/rev2194081s.
Full textAsaolu, Taiwo Olufemi, Samuel Adebayo Adedokun, and James Unam Monday. "Promoting Good Governance through Internal Audit Function (IAF): The Nigerian Experience." International Business Research 9, no. 5 (April 27, 2016): 196. http://dx.doi.org/10.5539/ibr.v9n5p196.
Full textSuhernita, Suhernita, and Husna Roza. "Personal Factors and Acceptance of Dysfunctional Audit Behaviour: Evidence from Indonesian Public Sector Audit." GATR Global Journal of Business Social Sciences Review 3, no. 4 (October 16, 2015): 36–43. http://dx.doi.org/10.35609/gjbssr.2015.3.4(6).
Full textVasilev, Presiyan. "Audit Opinions in the Public Sector: Nature and Types." Socio-Economic Analyses 13, no. 2 (December 21, 2022): 260–69. http://dx.doi.org/10.54664/ruhx1309.
Full textСитнов and Alyeksyey Sitnov. "Standardization of Audit of Entities of Public Sector of Economy." Auditor 2, no. 9 (September 25, 2016): 11–20. http://dx.doi.org/10.12737/21467.
Full textDrăgușin (Trincu-Drăgușin), Cristina-Petrina, Ileana Cosmina Pitulice, and Aurelia Ștefănescu. "Harmonisation and Emergence Concerning the Performance Audit of the EU Member States’ Public Sector. Romania’s Case." Sustainability 13, no. 7 (March 25, 2021): 3673. http://dx.doi.org/10.3390/su13073673.
Full textPilt, Lehti, Aire Seene, Tiina Ristolainen, Kaire Kesküla, and Tuuli Rasso. "Public sector-university cooperation: MOOCs on environmental audit." eucen Studies eJournal of University Lifelong Learning 3, no. 1 (December 30, 2019): 5–12. http://dx.doi.org/10.53807/0301rxba.
Full textKudus, Norhidayu, and Mazlina Mustapha. "Internal Audit in Malaysian Public Sector: Qualitative Approach." Advanced Science Letters 23, no. 9 (September 1, 2017): 8060–64. http://dx.doi.org/10.1166/asl.2017.9835.
Full textBunn, Michelle, Robyn Pilcher, and David Gilchrist. "Public sector audit history in Britain and Australia." Financial Accountability & Management 34, no. 1 (October 13, 2017): 64–76. http://dx.doi.org/10.1111/faam.12143.
Full textChowdhury, Riazur R., John Innes, and Reza Kouhy. "The public sector audit expectations gap in Bangladesh." Managerial Auditing Journal 20, no. 8 (October 2005): 893–908. http://dx.doi.org/10.1108/02686900510619719.
Full textMagrane, Johnathan, and Sue Malthus. "Audit committee effectiveness: a public sector case study." Managerial Auditing Journal 25, no. 5 (May 25, 2010): 427–43. http://dx.doi.org/10.1108/02686901011041821.
Full textJanse van Rensburg, Jacobus Oosthuizen, and Philna Coetzee. "Internal audit public sector capability: a case study." Journal of Public Affairs 16, no. 2 (June 19, 2015): 181–91. http://dx.doi.org/10.1002/pa.1574.
Full textWibowo, Andi. "PROMOTING DEVELOPMENT PROGRAM EFFECTIVENESS: THE EXPECTED ROLE OF PUBLIC SECTOR AUDIT IN STATE FINANCE MANAGEMENT." Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 5, no. 2 (December 26, 2019): 103. http://dx.doi.org/10.28986/jtaken.v5i2.358.
Full textAlqudah, Hamza Mohammad, Noor Afza Amran, and Haslinda Hassan. "Extrinsic Factors Influencing Internal Auditors’ Effectiveness in Jordanian Public Sector." Review of European Studies 11, no. 2 (May 20, 2019): 67. http://dx.doi.org/10.5539/res.v11n2p67.
Full textAndrianto, Nico, Iwan Purwanto Sudjali, and R. Luki Karunia. "Assessing the development of performance audit methodology in the supreme audit institution: The case of Indonesia." Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 7, no. 1 (June 28, 2021): 19–37. http://dx.doi.org/10.28986/jtaken.v7i1.554.
Full textAnojan, Vickneswaran. "Factors Affecting Internal Audit Reporting on Public Sector in Sri Lanka." JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) 6, no. 2 (March 26, 2022): 22. http://dx.doi.org/10.26675/jabe.v6i2.21265.
Full textRedmayne, Nives Botica, Michael E. Bradbury, and Steven F. Cahan. "The Association between Audit Committees and Audit Fees in the Public Sector." International Journal of Auditing 15, no. 3 (August 3, 2011): 301–15. http://dx.doi.org/10.1111/j.1099-1123.2011.00436.x.
Full textAssakaf, Ebrahim Ahmed, Rose Shamsiah Samsudin, and Zaleha Othman. "Public Sector Auditing and Corruption: A Literature Review." Asian Journal of Finance & Accounting 10, no. 1 (May 5, 2018): 227. http://dx.doi.org/10.5296/ajfa.v10i1.13029.
Full textWicaksono, Dharu, and Gideon Setyo Budiwitjaksono. "EVALUASI PELAKSANAAN PROBITY AUDIT DALAM RANGKA AKUNTABILITAS PENGELOLAAN DANA SEKTOR PUBLIK." Jurnal Proaksi 8, no. 2 (October 17, 2021): 417–27. http://dx.doi.org/10.32534/jpk.v8i2.1877.
Full textLoke, Chew Har, Suhaiza Ismail, and Fatima Abdul Hamid. "The perception of public sector auditors on performance audit in Malaysia: an exploratory study." Asian Review of Accounting 24, no. 1 (February 1, 2016): 90–104. http://dx.doi.org/10.1108/ara-12-2013-0082.
Full textAhmi, Aidi, Siti Zabedah Saidin, and Akilah Abdullah. "Examining CAATTs Implementation by Internal Auditors in the Public Sector." Indian-Pacific Journal of Accounting and Finance 1, no. 2 (April 1, 2017): 50–56. http://dx.doi.org/10.52962/ipjaf.2017.1.2.14.
Full textDomokos, László, Erzsébet Németh, and Katalin Jakovác. "Supporting the Performance and Efficiency of Governance – Expediency Control and Performance Measurement in SAI’s Audit." Public Governance, Administration and Finances Law Review 1, no. 1 (June 30, 2016): 72–95. http://dx.doi.org/10.53116/pgaflr.2016.1.5.
Full textFaisal, Malik Muhammad, Manzoom Akhtar, and Kashif Mehmood. "ECONOMICS POLICIES ANALYSIS & FINANCIAL DECISIONS MAKING BY EMERGING MARKETS DURING UNCERTAINTIES: AN ASIAN PERSPECTIVE." Pakistan Journal of Social Research 04, no. 03 (September 30, 2022): 632–41. http://dx.doi.org/10.52567/pjsr.v4i03.752.
Full textIwanowicz, Bartłomiej. "Key audit matters in audit reports of selected public interest entities." Zeszyty Teoretyczne Rachunkowości 2019, no. 105 (161) (December 22, 2019): 9–16. http://dx.doi.org/10.5604/01.3001.0013.6052.
Full textMuhamad Rafly Herdiansyah, Dirvi Surya Abbas, Imam Hidayat, and Mohammad Zulman Hakim. "PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT." Akuntansi 1, no. 4 (November 15, 2022): 121–34. http://dx.doi.org/10.55606/jurnalrisetilmuakuntansi.v1i4.116.
Full textAlqaraleh, Mithkal Hmoud, Mohammad Odeh Salem Almari, Basel J. A. Ali, and Mohammad Salem Oudat. "The mediating role of organizational culture on the relationship between information technology and internal audit effectiveness." Corporate Governance and Organizational Behavior Review 6, no. 1 (2022): 8–18. http://dx.doi.org/10.22495/cgobrv6i1p1.
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