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Artykuły w czasopismach na temat "Public audit system"
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Kyung, Jongsoo. "A study on strengthening the positive function of self-audit through cooperative audit of local public corporations and institutions". Korean Association for Local Public Enterprises 18, nr 2 (31.12.2022): 23–42. http://dx.doi.org/10.24020/kjlpe.2022.18.2.23.
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Local public institutions (local public corporations and institutions, etc.) have increased significantly by region due to the increase in demand for public goods and services in the local. Local public institutions are constantly required to improve transparent management and efficiency while simultaneously pursuing public and entrepreneurial qualities. Now, appropriate pre-audit function for efficient management of local public institutions is required. However, the reality is that the organization of the audit field or the self-audit function of the audit organization is insufficient depending on the size of the organization and budget. Most local public institutions have introduced their own audit system. However, the pre-audit function is very insufficient, and it is limited to ex post audits such as accounting and settlement audits, management supervision of local governments, and administrative affairs audits of local councils. In the case of local public institutions, the transparency and efficiency of project operation are limited due to the insufficient pre-audit function and positive function of audit by the audit function of the self-audit organization. In this study, we intend to introduce auditing techniques such as cooperative auditing through linkage with external organizations in order to improve self-audit functions when audit organizations or audit functions are insufficient in local public institutions. The current status of the audit system operation of local public institutions, especially in the Chungnam region, was reviewed, and the expected effect of a cooperative audit technique to activate the self-audit function was reviewed.
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Su, Huishui, Yu Lu, Oleksii Lyulyov i Tetyana Pimonenko. "Good Governance within Public Participation and National Audit for Reducing Corruption". Sustainability 15, nr 9 (22.04.2023): 7030. http://dx.doi.org/10.3390/su15097030.
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The globalization process and acceptance of a new paradigm for world development aimed at attaining sustainable development require extending the concept of good governance, which allows the improvement of institutional quality. At the same time, governance performance depends on corruption and public participation in national audits. The paper aimed to analyze the impact of public participation in national audits on corruption governance. The object of investigation was 30 Chinese provinces for 2008–2017. The study applied a regression model with the preventive, exposed, and defensive functions of audits. The findings showed that the “governance view” of the audit is the root cause of the audit. In addition, the “immune system” function of national audits has an inhibitory effect on corruption, among which the deterrent effect of the defense function is the most-influential. The influence of public participation in national audits on corruption governance is mainly reflected in the deterrence and resistance function of national audits. The paper contributes to audit theory by incorporating the public participation mechanism, improving the governance path of “national audit—public participation—corruption governance”. It allows improving the national audit “immune system” function by considering the democratic connotation of decision-making and developing a good governance environment.
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Setiawan, Santy, Yenni Carolina i Aura Kristiani. "THE EFFECT OF AUDITOR’S COMPETENCE AND INDEPENDENCE ON INFORMATION SYSTEM AUDIT QUALITY". Asia Pacific Fraud Journal 5, nr 2 (30.12.2020): 183. http://dx.doi.org/10.21532/apfjournal.v5i2.155.
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Users of financial statements always rely on the results of audits conducted by competent andindependent auditors because the audits are carried out through quality processes and efforts. Competent and independent auditors are needed to obtain quality audit results. Because most modern information systems use information technology, the information technology audits become an important component in all external and internal audits. This study aims to examine the effect of auditor’s competence and auditor’s independence on the information systems audit quality. The research sample used in this study is external auditors working in public accounting firms in West Java. The statistical test instrument used is a multiple regression test. The results show that the auditor's competence has an effect on information systems audit quality, while the auditor’s independence has no effect on information systems audit quality.
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Popov, M., L. Prykhodchenko, O. Holynska, O. Dulina i O. Lesyk. "AUDIT AS AN ELEMENT OF PUBLIC GOVERNANCE". Financial and credit activity: problems of theory and practice 1, nr 36 (17.02.2021): 133–39. http://dx.doi.org/10.18371/fcaptp.v1i36.227682.
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The article considers some aspects of the implementation of the audit system of public administration, taking into account the transformation processes of national socio-economic systems, taking into account the domestic realities of society. At present, Ukraine is on the path of transition to European integration processes, including in the system of reorganization of public power. An effective mechanism for controlling and monitoring the implementation of management functions is the introduction of public administration audit. Public audit is a traditional management process in the European public administration system. However, for Ukraine such processes are new and require adjustment of regulatory and legal support, organizational structures, financial support and managerial transformations in the public sector system in order to implement an effective public audit system. The article considers the theoretical aspects of public audit, which define it as a management process of high public importance. In addition, public administration audit is defined as a type of professional activity that requires taking into account not only the general principles of auditing, but also the specifics of public administration: publicity, high social significance, political and economic lobbying processes. Objects of public audit are considered, their characteristic is given. As a result of the analysis, the priority of conducting a public audit is determined in the system of planning, formation and distribution of budget funds at different levels. A model of public audit of budget processes has been developed and described, which provides not only control of expenditures, but also their rationalization by improving management mechanisms. Problematic aspects of the implementation of public audit in practice will be the subject of further research. The audit will contribute to the rationalization of the use of budget funds, the establishment of an effective set of management processes.
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Oleh Serniak, Natalia Kalynchuk, Oleh Serniak, Natalia Kalynchuk. "TO THE PROBLEM OF INSTITUTIONAL AUDIT OF PUBLIC AUTHORITIES IN UKRAINE". Socio World-Social Research & Behavioral Sciences 08, nr 02 (31.10.2022): 66–73. http://dx.doi.org/10.36962/swd08022022-66.
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The purpose of the article is to justify the need to introduce an institutional audit of public authorities in Ukraine as one of the responses to modern challenges in the system of public management and administration. In the research there were used methods of a systematic approach to studying the concept of institutional audit, as well as methods of analysis, generalization, systematization, and forecasting to describe the components of the institutional audit’s ecosystem. Іnstitutional audit is singled out from among other types of audits; the need to increase the institutional capacity of public authorities in Ukraine is justified; the components of institutional audit are considered; communication ability is researched as an important component of the object of institutional audit in the modern realities of Ukraine; the advantages of involving the public in the procedure of institutional audit in Ukraine are considered. It has been established that in the modern realities of Ukraine, institutional audit doesn’t have sufficient methodological and legal support, and what is available is scattered among various laws, regulations and even types of audits. The need to systematize the legal foundations of institutional audit and to strengthen the theoretical and methodological basis of its conduct is proven. Keywords: institutional audit, institutional capacity, organization, effectiveness, efficiency, communication, public authorities.
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Margaret, Krisis Ayu, Novita Novita i Aditya Fadillah Azka. "AUDIT TOOL AND LINKED ARCHIVE SYSTEM (ATLAS) IN IMPROVING AUDIT QUALITY". Applied Accounting and Management Review (AAMAR) 2, nr 1 (3.05.2023): 1. http://dx.doi.org/10.32497/aamar.v2i1.4269.
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<p>This study aims to determine the use of the Audit Tool and Linked Archive System (ATLAS) Application as a working paper in improving audit quality. The population of this study is auditors who work in public accounting firms where the number is not known for sure so that from the results of calculations with a sample formula for an unlimited population, a minimum number of samples of 96 samples was obtained. In this study, the samples processed were 100 collected from the results of questionnaire answers that were distributed online to auditors working in public accountants with auditor criteria who had applied the use of the ATLAS Application in the audit process. The data analysis technique used is with PLS (Partial Least Square). The results of the study show that the ATLAS application plays an important role in improving the quality of audits. The auditor who was sampled in this study stated that the ATLAS Application provides a structured working paper that is very helpful for auditors in carrying out audit procedures starting from the planning stage, risk response to the audit reporting stage in accordance with audit standards as a basis for providing audit opinions where these stages help auditors in improving audit quality. Furthermore, the use of the ATLAS Application in the implementation of audit procedures makes the audit process more effective and efficient.</p>
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Hughes, Russ. "Certification of sustainable forest management systems: The importance of field verification". Forestry Chronicle 72, nr 6 (1.12.1996): 595–97. http://dx.doi.org/10.5558/tfc72595-6.
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Certification requires an independent third party verification, commonly called an audit, to ensure that all components of a certification standard have been met. Field visits are an essential element to the Certification audit; however, the degree of field verification during the audit may vary depending on the objectives of the Sustainable Forest Management System. A key issue will be determining the proper balance between systems evaluation and field verification. Field audits establish credibility with the forest manager, the public and customers in addition to providing opportunities for training and public participation.
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ZDYRKO, Nataliya. "STANDARDIZATION OF PUBLIC AUDIT OF PUBLIC PROCUREMENT IN UKRAINE THROUGH THE INTRODUCTION OF COMPLIANCE AUDITS". "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", nr 4 (54) (19.12.2020): 156–74. http://dx.doi.org/10.37128/2411-4413-2020-4-11.
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The independent legislative agency of Ukraine according to the international standards ISSAI in private carrying out of the state audit (including the published purchases) is made. It is established that international practice has identified three components of public audit: performance audit, financial audit and compliance audit. The necessity of standardization of the state audit of public procurements through legislative fixing of audit of conformity is proved. The main objects of compliance audit are proposed: the activities of the customer (participant), public resources and the activities of responsible government agencies. Recommended main directions and procedures for compliance audit for each object and by stages of the life cycle of procurement items. Features of the audit of compliance of redistribution by the customer of various receipts for public procurement are considered. Features of audit procedures for different types of public procurement are identified. The recommended procedure and algorithm for auditing the correctness of determining the subject of procurement from the customer. The main mistakes and violations of the participants, which take place during the audit of compliance with public procurement, have been identified. The peculiarities of compliance audit at the stage of public procurement planning, pre-contractual and contractual relations in the electronic procurement system, as well as at the stage of use of procurement items are highlighted. It was emphasized that the responsible body should regulate issues related to the functioning of the electronic information system, platforms and web portal in the field of public procurement. The key elements of the Public Procurement Compliance Audit Standard (purpose, objectives, subject, objects, subjects, stages, methods, principles) are proposed.
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Aobdia, Daniel. "The Economic Consequences of Audit Firms’ Quality Control System Deficiencies". Management Science 66, nr 7 (lipiec 2020): 2883–905. http://dx.doi.org/10.1287/mnsc.2019.3301.
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This study seeks to determine the role of audit firms’ quality control (QC) system deficiencies, as measured by the Public Company Accounting Oversight Board (PCAOB) inspection program, on audit quality and profitability. Using a unique data set of firmwide QC deficiencies identified by the PCAOB during its inspections of audit firms, I find a negative association between QC deficiencies, mainly performance related, and audit quality. Furthermore, audits conducted by larger audit firms with more organization-level deficiencies appear less profitable, evidenced by more hours worked on the engagements, leading to lower fees per hour. These results appear to be partly explained by deficiencies in the tone at the top (a proxy for culture) and the audit methodology. Further evidence suggests that a lack of remediation of QC system deficiencies has a negative influence on audit quality. This paper was accepted by Suraj Srinivasan, accounting.
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Volodymyr Pikhotskyi i Vitalii Rysin. "STATE CONTROL AND PUBLIC AUDIT IN THE MANAGEMENT OF PUBLIC FINANCES". European Cooperation 1, nr 41 (29.01.2019): 38–51. http://dx.doi.org/10.32070/ec.v1i41.20.
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The presence of an organized system of control over the production, distribution and redistribution of gross domestic product is an important prerequisite for the functioning of the state. Therefore the issue of rational management and use of public financial resources becomes particularly relevant in the conditions of economic instability and the growth of the public budget deficit. The assessment of world experience in the development of public finance management systems illustrates their focus on improving the efficiency of public funds using, as well as on providing quality services to society, and increasing the role of state control and audit in this area. The essence of state financial control and state audit are considered in the article. The public audit is interpreted by the authors as an in-depth and improved form of public financial control, which provides a comprehensive target assessment of the controlling entity’s activity results, simultaneously forms a generalized conclusion, and guarantees publicity of the results. Ukraine nowadays is in the first stage of the public audit implementation. The prerequisites for the formation of complete public audit system in Ukraine are: the formation of the necessary legislative and regulatory framework; ensuring the quality of the budget process organization; the conformity of the organizational forms of public audit to its objectives; training of professionals; meeting the needs and expectations of consumers and users. The authors emphasize the necessity of national standards of public audit introducing, where the main methodological approaches to their implementation should be described. Such approaches should be applied by all the entities in the public sector of the economy, as well as by entities that are users of public funds, including public-private partnership institutions. The key directions of development and reform of state financial control system in Ukraine are connected with the maximum adaptation of international standards of audit and the introduction of audit’s advanced technologies into the practice.
Rozprawy doktorskie na temat "Public audit system"
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Murdock, J. Melody. "An external communication audit of the National Tropical Botanical Garden /". Diss., CLICK HERE for online access, 2003. http://contentdm.lib.byu.edu/ETD/image/etd194.pdf.
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Sušinskaitė, Kristina. "Valstybinis auditas viešųjų finansų kontrolės sistemoje: teisinio reglamentavimo ypatumai". Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070101_154331-72268.
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Magistro baigiamajame darbe analizuojama viešųjų finansų kontrolės sistemos samprata; valstybinis auditas, kaip šios sistemos ašis, nagrinėjamas išsamiau. Darbe daugiausia dėmesio skiriama valstybinio audito ir kitų viešųjų finansų kontrolės sistemos elementų ryšių analizei bei aptariamos tų ryšių tobulinimo galimybės.In this masterwork author presents a concept of the system of public finance control. The state audit, as the axis of this system, is analyzed more comprehensively. Author mainly concentrates on analysis of relations between the state audit and other elements of the system of public finance control; also possibilities of improving these relations are presented.
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Kunigiškytė, Vitalija. "Rajono ligoninės medicinos personalo nuomonė apie vidaus auditą ir kokybės vadybos sistemą". Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20090612_130225-40043.
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SANTRAUKA
Visuomenės sveikatos vadyba
Darbo tikslas: išaiškinti ligoninės medicinos personalo nuomonę apie vidaus auditą ir kokybės vadybos sistemą.
Uždaviniai:
1. Išaiškinti ligoninės medicinos personalo žinias apie vidaus auditą ir kokybės vadybos sistemą.
2. Išaiškinti medicinos personalo nuomonę apie vidaus audito funkcijas ir atlikimo tvarką.
3. Palyginti ligoninės gydytojų ir slaugytojų žinias ir nuomonę apie vidaus auditą.
4. Nustatyti medicinos personalo požiūrį į nepageidaujamus įvykius įstaigoje ir jų registravimo tvarką.
Tyrimo metodika. Tyrimas vykdytas 2008 metais rajono antrinio lygio ligoninėje. Atlikta anoniminė anketinė apklausa. Buvo išdalinta 130 anketų, gauta užpildytos 112 anketos. Atsako dažnis 86,1 proc. Statistinė duomenų analizė atlikta SPSS 12.0 statistinių duomenų analizės paketu. Kokybinių požymių nepriklausomumas buvo tiriamas susietų lentelių metodu, vertinant Chi kvadrato kriterijų ir jo laisvės laipsnių skaičių ir statistinį reikšmingumą p.
Rezultatai. 67,6 proc. gydytojų ir 59,2 proc. slaugytojų, norėtų žinoti daugiau apie kokybės vadybos sistemą. 58,3 proc. darbuotojų mano, kad jų žinios apie vidaus auditą nėra pakankamos. 63,4 proc. dalyvių vidaus audito procedūras vertina gerai. 70,0 proc. gydytojų ir 37,1 proc. slaugytojų auditorių veiklą vertina patenkinamai, o 46,8 proc. slaugytojų ir 16,7 proc. gydytojų – gerai. 76,5 proc. gydytojų ir 49,3 proc. slaugytojų mano, jog turi pakankamai žinių apie auditą, o 44,9 proc. slaugytojų nei... [toliau žr. visą tekstą]Aim of the study: to identify the opinion of hospital medical personnel regarding internal audit and quality management system. Objectives : 1. To identify the knowledge of hospital medical personnel of the internal audit and quality management system. 2. To evaluate the attitudes of medical staff towards functions of internal audit and accomplishment procedures. 3. To compare knowledge and opinion of hospital doctors and nurses on the internal audit. 4. To determine the approach of medical personnel to the adverse events and their registration procedure in hospital. Methods. Anonymous questionnaire survey of doctors and nurses working in a second level district hospital was performed in 2008. 130 questionnaires were distributed, 112 of which were returned completed (response rate 86.1 percent). Statistical analysis of data was performed using the data analysis package SPSS 12.0. For hypotheses testing the Chi square (χ2) and z tests were used. The differences between the characteristics considered statistically significant when p <0.05. Results. 67.6 percent of doctors and 59.2 percent of nurses would like to know more about the quality management system. 58.3 percent of employees feel that their knowledge of the internal audit is not sufficient. 63.4 percent of respondents evaluate the internal audit procedures as good. 70.0 percent of doctors and 37.1 percent of nurses assess the activities of auditors as satisfactory, while 46.8 percent of nurses and 16.7 percent... [to full text]
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Botne, Bjørg, i Kjell Hjelle. "Fra begrensninger til mulighet. : Kan systemrevisjon som tilsynsmetode stimulere til systematisk forbedringsarbeid i kommunehelsetjenesten?" Thesis, Nordic School of Public Health NHV, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:norden:org:diva-3322.
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Staten fører tilsyn med at kommunene i Norge oppfyller lovkrav som gjelder for kommunehelsetjenesten. Siden 1995 har tilsynsmetodikken i hovedsak vært systemrevisjon. I tillegg til at Fylkeslegen/Helsetilsynet i fylket kontrollerer at lovbestemmelser blir fulgt, er systemrevisjonene ment å bidra til systematisk forbedringsarbeid i kommunehelsetjenesten. Målsettingen med denne studien har vært å beskrive hvordan systemrevisjoner påvirker forbedringsarbeidet. Dette er en kvalitativ studie gjennomført som et case-study i to norske fylker. Datainnsamlingen ble gjort høsten 2001 gjennom dokumentgranskning og i fire fokusgrupper – to i hvert fylke. Det ble fokusert på hvilke forventninger 28 ansatte (14 ledere og 14 ”førstelinjepersonell”) i 19 ulike kommuner hadde til systemrevisjonene, hvordan resultatene var håndtert i kommunen og hvilken nytte de ansatte mente tilsynet hadde hatt. Resultatet viser at systemrevisjonene fikk fart på prosesser i kommunene. Tilsynet forarget noen og gledet andre. Hovedskillet går mellom et ønske om hjelp til faglig forbedring av helsetjenesten og ønsket om et friere kommunalt selvstyre. Det var tre forhold ved gjennomføringen av tilsynet som viste seg å være betydningsfulle med tanke på å bidra til systematisk forbedringsarbeid i kommunehelsetjenesten: språket/kommunikasjonen, individuell tilpasning og at kommunens øverste ledelse ble direkte involvert under tilsynsbesøketNorwegian Board of Health controls that the municipal authorities in Norway fulfil their legal obligations as regards the municipal health service. Since 1995 system auditing has been the main method of supervision. In addition to Norwegian Board of Health in the Counties controlling that the legal obligations of the municipalities are upheld, system audits are meant to encourage systematic improvement efforts in the municipal health services. The aim of this essay has been to describe how the system audits affect improvement efforts. This is a qualitative study conducted as a case study in two Norwegian counties. Data collection was done during the autumn of 2001, by studying documents and in four focus groups – two in each county. The main focus was on what expectations 28 employees (14 leaders and 14 professionals) in 19 different municipalities had to the system audits, how the results were handled in the municipalities, and how useful the employees felt that the auditing had been. The results show that the system audits lead to greater activity in processes in the municipalities. The audits upset some and pleased others. The main differences were between a wish for more aid regarding professional improvements of the health service and a desire for greater municipal autonomy. Three areas of the audits were shown to be important for encouraging systematic improvement efforts in the municipal service: language/communication, individual adjustments, and that the municipality top management was directly involved during the audits.
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Gineikienė, Lina. "Lietuvos sporto mokymo įstaigų veiklos atitiktis viešųjų institucijų funkcijoms". Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140127_115211-30111.
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Raktiniai žodžiai: veiklos auditas, sporto mokymo įstaigos, sporto sistema, viešosios institucijos.
Darbo objektas: SMĮ veiklos auditas.
Darbo tikslas: ištirti SMĮ veiklos audito patirtį, siekiant įvertinti jų atitikimą viešųjų institucijų funkcijoms.
Darbo uždaviniai:
1. Apibrėžti veiklos audito sampratą, atskleidžiant jos kompleksiškumą ir identifikuoti turinį.
2. Identifikuoti veiklos audito etapus ir atskleisti kriterijų ypatumus viešųjų institucijų vertinimo kontekste.
3. Pristatyti Lietuvos sporto sistemos valdymą ir atskleisti SMĮ kaip viešųjų paslaugų tiekėją.
4. Atlikti SMĮ uždavinių atitikties veiklos rezultatams vertinimą.
SMĮ yra sporto sistemos dalis. Tai valstybinės įstaigos, teikiančios viešąsias paslaugas ir yra atsakingos už kuo didesnį fizinio aktyvumo skatinimą bei saugaus, sveiko ir produktyvaus gyvenimo stiliaus poreikio formavimą ir plėtojimą. Šių įstaigų veiklos auditas prisideda prie atskaitingumo ir skaidrumo, kaip fundamentalių kiekvienos valstybės demokratinių vertybių, būtinų užtikrinant teisingą viešųjų lėšų valdymą piliečių ir mokesčių mokėtojų vardu.
Darbe, taikant turinio analizės metodą, analizuojamos Kauno ir Vilniaus miestų 2006 m. ir 2010 m., iš viso 6 SMĮ, veiklos audito ataskaitos. Tyrimas atliktas metaanalizės pagrindu, t. y. vadovaujantis jau užbaigtų tyrimų analize bei jau atliktų įvertinimų įvertinimais. Siekiant gauti kuo išsamesnę informaciją veiklos audito vertinimui, duomenų rinkimo metodu buvo pasirinktas ir pusiau... [toliau žr. visą tekstą]Keywords: performance audit, sport education organizations, sport system, public institutions. The object of the research: sport education organizations performance audit. The aim of the research: to investigate sport management organizations experience, aiming to evaluate their compliance with public institutions functions. Work tasks: 1. To determine the definition of performance audit by dislosing it‘s complexity and to identify it‘s content. 2. To identify stages of performance audit and to disclosure the peculiarities of criteria in the evaluation of public institutions. 3. To present the management of Lithuanian sport system and to disclosure sport education organization as public services provider. 4. To evaluate sport education institutions tasks compliance with activity results. Sport education institution is a part of sport system. That is state institutions, providing public services and are responsible for the promotion of physical activity, safe, healthy and productive life style formation and development. The activity audit of these institutions contributes to the accountability and transparency as to fundamental democratic values of each state, what is necessary to ensure the correct management of public money of citizens and taxpayers behalf. In this work, using method of content analysis, Kaunas and Vilnius cities sport education organizations activity audit reports of the year 2006 and of the year 2010 are analyzed, total 6 reports. Research was carrried... [to full text]
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Krutská, Sylvie. "Implementace řídicího a kontrolního systému ve veřejné správě". Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198292.
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The current legislation that regulates internal managing and controlling system in administrative bodies of the public governance lags behind in the implementation of international experiences and standards for excersing the internal audits. This fact causes many reactions in the general public and also in the professional society. Alarming news about corruption and wasteful use of the public sources are just the token of the problem. The goal of this thesis is to define and analyze the process of implementing the managing and controlling system and subsequently to create a plan for a successful implementation of the effective managing and controlling system in the public governance. In the theoretical part are characteristics and goals of the managing and controlling system, legislative framework and description of components for the managing and controlling system, that are based on international experiences and practice. In the analytical part is the analyze of the particular elements from the managing and controlling system and finally in the practical part is the proposal of implementation managing and controlling system and also the proposal of directive for the internal control, which is supposed to simplify the practical use in the public governance. There is a draft of the assessment of Internal Control System Effectiveness in the practical part of this thesis.
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Potard, Guillaume. "3D-audio object oriented coding". Access electronically, 2006. http://www.library.uow.edu.au/adt-NWU/public/adt-NWU20061109.111639/index.html.
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Murdock, Jennifer Melody. "An External Communication Audit of the National Tropical Botanical Garden". BYU ScholarsArchive, 2003. https://scholarsarchive.byu.edu/etd/63.
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This study presents the results of an external communication audit of the National Tropical Botanical Garden (NTBG), a congressionally chartered nonprofit organization dedicated to the conservation of tropical plant diversity. Information was gathered during the communication audit through interviews with NTBG's key decision makers, content analyses of NTBG's primary publications, and a questionnaire measuring the public-organization relationship. The audit assesses NTBG's external communication policies, practices, capabilities, and needs in the context of systems theory and external relations strategic planning theories. The findings of the audit identify who NTBG considers its target publics and how well they are reaching certain audiences. The results also indicate in which areas NTBG's current communication system is meeting or not meeting the objectives of the organization. The study concludes with a series of recommendations for how NTBG can improve its external communication system.
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Rhoads, Shirley A. "An investigation of performance vs. compliance audits in the Pennsylvania public school system". Instructions for remote access. Click here to access this electronic resource. Access available to Kutztown University faculty, staff, and students only, 1999. http://www.kutztown.edu/library/services/remote_access.asp.
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Thesis (M.P.A.)--Kutztown University of Pennsylvania, 1999.Source: Masters Abstracts International, Volume: 45-06, page: 2959. Typescript. Abstract precedes thesis as 3 preliminary leaves. Includes bibliographical references (leaves 105-106).
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Murdock, Sunnye (Sunnye J. ). "An Analysis of the Impact of Curriculum Management Audits on Public School Systems in Texas". Thesis, University of North Texas, 1997. https://digital.library.unt.edu/ark:/67531/metadc277718/.
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The purposes of this study were to (1) identify the recommendations of Curriculum Management Audits conducted in Texas Public School systems, (2) determine the degree to which each of the recommendations had been implemented, and (3) determine the perceptions of stakeholders as to the factors instrumental in the real and potential impact of the audit. The researcher conducted interviews with superintendents and key central office administrators with a working knowledge of the audit report in each of the eleven Texas school districts studied. Respondents were asked to rate recommendations written for their districts using the following descriptors: Implemented, In Progress, Plan to Implement, Recommendation Modified, No Implementation. The ranking of recommendation implementation revealed that 85% of the recommendations made in the 11 audit reports reviewed in this study had received action toward implementation to some degree. Respondents were also asked to cite factors which facilitated or impeded recommendation implementation. Significant factors facilitating the implementation of recommendations were reported to be time, organizational structure/personnel and planning. The analysis of the collective recommendations revealed that school board policies were not adequate to direct the design, delivery and monitoring of curriculum when measured against audit Standard One criteria. School districts in Texas rely on the Texas Association of School Boards' policy division for policies. Findings indicate that greater alignment between the Texas Association of School Boards' policies and Curriculum Management Audit criteria must be sought in order for school districts in Texas to meet this Standard. System-wide planning, curriculum documents, and program-driven budgeting processes were other areas requiring attention of the school districts in the study. Evidence of the extent of implementation of recommendations suggests that school districts valued the audit report with its recommendations. It can be generally concluded that the Curriculum Management Audit had a positive impact on the involved school districts.
Książki na temat "Public audit system"
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General, Western Australia Office of the Auditor. Accountability audit report of the government accounting system. [Perth] W.A: Office of the Auditor General, 1990.
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Division, Oregon Audits, red. Oregon Public Employees Retirement System: Benefit calculation audit. Salem, Or: Secretary of State, Audits Division, 2002.
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Utah. Legislature. Office of the Legislative Auditor General. A performance audit of Utah's public safety retirement system. [Salt Lake City]: Office of Legislative Auditor General, State of Utah, 1988.
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Auditor, Nevada Legislature Legislative. Audit report: State of Nevada, Integrated Financial System Controls. Carson City, Nev: Legislative Counsel Bureau, 2004.
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Oregon Public Employes Retirement System. Audit report, State of Oregon Public Employes' Retirement System, Portland, Oregon. [Salem, Or.]: The Division, 1991.
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Montana. Legislature. Legislative Audit Division. The economic assistance management system (TEAMS), Department of Public Health and Human Services: Information system audit. Helena, MT: Legislative Audit Division, State of Montana, 1999.
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Auditor, Northern Mariana Islands Office of the Public. Public school system audit of the MHS food court school year 1998-1999. Saipan, MP: Office of the Public Auditor, 2000.
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Audit, Tennessee Division of State. Performance audit, University of Tennessee Board of Trustees. Nashville, Tenn.]: The Division, 2000.
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Division, Montana Legislature Legislative Audit. Management information and cost recovery system: Claims processing, Department of Public Health and Human Services : information systems audit. Helena, Mont: Legislative Audit Division, 2009.
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Montana. Legislature. Legislative Audit Division. Management information and cost recovery system: Claims processing, Department of Public Health and Human Services : information systems audit. Helena, Mont: Legislative Audit Division, 2009.
Znajdź pełny tekst źródłaCzęści książek na temat "Public audit system"
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Kang, Minah, i Hee-jeong Park. "Public Accountability System in Korea and Role of Board of Audit and Inspection". W Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–19. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-319-31816-5_3797-1.
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Kang, Minah, i Hee-jeong Park. "Public Accountability System in Korea and Role of Board of Audit and Inspection". W Global Encyclopedia of Public Administration, Public Policy, and Governance, 10370–87. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-66252-3_3797.
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Kıral, Halis. "Public Internal Audit Reforms in Turkey: Structure, System, and Roles". W Public Financial Management Reforms in Turkey: Progress and Challenges, Volume 2, 213–32. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-4226-8_12.
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Mehde, Veith. "Control and Accountability: Administrative Courts and Courts of Audit". W Public Administration in Germany, 185–203. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-53697-8_12.
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AbstractThe control of the administration by administrative courts follows very particular rules. Two elements of the German system stand out: first, the intensive type of control which makes the scope for independent administrative decision-making an exception. Second, the quite strict restrictions on locus standi. The development of administrative law by the courts and its application by the administration are an elementary part of the German legalistic tradition. The courts of audit at all levels of government also play an independent role. They can control the proper as well as the efficient use of funds from the respective budgets. While there is no enforcement mechanism, the publication of the findings certainly leads to pressure to comply.
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Long, James D. "Protecting Electoral Integrity in Emerging Democracies". W Introduction to Development Engineering, 489–512. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-86065-3_18.
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AbstractA lack of electoral integrity in developing democracies undermines political accountability and the public good by yielding leaders who lack a governing mandate. Despite citizen activism and resources from donors to improve transparency, poor administrative functioning, corruption, and barriers to participation persistently degrade elections. This chapter presents “photo quick count” election technology and an ICT-enabled citizen adaption platform “VIP:Voice.” Photo quick count is a low-cost, ICT-capable, independently managed monitoring system of election results that provides polling station level photographic records of tally sheets to audit alongside certified results. The audit detects procedural failures by election officials and aggregation fraud (rigging that occurs in results transmission), and can deter administrative problems and corruption by announcing the audit to polling officials. First deployed in Afghanistan, iterations in Uganda and Kenya helped develop usage across national coverage and new mobile devices. This pivoted to broadening adoption and functionality using a crowdsourced platform in South Africa, VIP:Voice, that recruited citizen users through ICT channels with no pre-existing infrastructure and incorporates volunteers for photo quick count. This case furthers evidence on instruments for policy guidance on the mechanisms and cost-effective tools to bolster institutional performance and elections at scale.
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Budner-Iwanicka, Luiza. "Regionální komory veřejného auditu (RIO) jako orgány dohledu a kontroly... nad finančním hospodařením územní samosprávy v Polsku". W Interakce práva a ekonomie, 189–202. Brno: Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.m210-9934-2021-11.
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The article is devoted to the characteristics of the supervisory and control activities over municipal financial management performed in Poland by regional chambers of audit. Established under the Act of October 7, 1992 on regional chambers of audit, institutions for supervision and control of financial management of local government units started their activity 2.5 years after the restitution of local government in Poland, which was one of the main pillars of the political changes that took place after 1989. Characteristics of the individual competences of regional accounting chambers in relation to supervision over the activities of local government consisting in assessing the legality of legal acts taken by local government units in financial matters, implementing control of their financial management, issuing opinions aimed at assessing the legal and economic effects of financial decisions made by These units, while supporting local government by organizing training courses and conducting ongoing training and informational activities, leads to the conclusion that these institutions are in a special place in the structure of public institutions in Poland.The activity of regional accounting chambers serves the implementation of the principle of restraint and precision of control and supervisory influence in relation to financial management by local government, which, in connection with the principle of subsidiarity, is part of the systemic idea expressed in the Constitution of the Republic of Poland - the idea of real independence of local government in the limits of a decentralized,but uniform state system.
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Nundy, Samiran, Atul Kakar i Zulfiqar A. Bhutta. "Clinical Audit". W How to Practice Academic Medicine and Publish from Developing Countries?, 441–47. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-16-5248-6_46.
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AbstractAudit literally means ‘official inspection of an organization’s data or finances, typically by an independent body’. While most audits relate to financial matters, medical audits are used by health care professionals to evaluate, estimate, and improve the care of their patients in an organized way. These can be internal or external. Medical audit provides a systemic feedback to health authorities about the quality of medical care that was being given. With the help of audits, doctors learn about what they have been practicing, comparing their results with other benchmarks, and thus changing their practice to improve its effectiveness [1].
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Čada, Karel, i Karina Hoření. "Governing Through Rituals: Regulatory Ritualism in Czech Migration and Integration Policy". W IMISCOE Research Series, 115–34. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-67284-3_6.
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AbstractThe Czech Republic has become the target of immigration over only the last three decades; currently, migrants compose 4.5% of the population. Governments in the previous decade have supported the vision of short-term labour migration, and foreigners face many administrative obstacles given the difficult legislation. We employ the concept of regulatory ritualism to grasp the distinctive features of the Czech system. Following Power (The audit society. Oxford University Press, Oxford, 1997) and Braithwaite (Regulatory capitalism: how it works, ideas for making it work better. Edward Elgar, Cheltenham/Northampton, 2008), we see regulation as a ritualised practice that comforts the public and cements the dominant normative order of migration policy. In this chapter, we introduce the historical and political context of migration policy, its institutional design, the Act on Residence of Foreign Nationals in the Czech Republic, the position of foreigners in Czech labour law, Czech integration policy and the consequences of recent institutional design for migrants. The main barriers of integration are difficult administration, poor knowledge of the language and precarious working conditions. Regulatory ritualism, a result of chaotic and unsystematic legislative work, is characterized by losing focus on achieving the goals or outcomes themselves, it establishes a climate of mutual distrust among those actors involved and places obstacles to collaboration between public authorities and migrants themselves.
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Juhlin, Oskar. "Road Talk: A Public Roadside Location-Dependent Audio Message System". W Social Media on the Road, 99–109. London: Springer London, 2010. http://dx.doi.org/10.1007/978-1-84996-332-9_7.
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Rozgina, Ludmila, Svetlana Saksonova i Irina Kuzmina-Merlino. "Concentration Dynamics in the Market for Audit of Public Interest Entities in Latvia". W Lecture Notes in Networks and Systems, 641–53. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-44610-9_62.
Pełny tekst źródłaStreszczenia konferencji na temat "Public audit system"
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Yakovenko, Dmitry A., Soslan V. Tskhovrebov, Natalya V. Burdanova i Mstislav D. Yakovenko. "Internal audit as the basis of management system". W Sustainable and Innovative Development in the Global Digital Age. Dela Press Publishing House, 2022. http://dx.doi.org/10.56199/dpcsebm.ajgq4705.
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A public law company is a relatively new form of legal entity that combines features of public entities (subjects of public law), unitary non-profit and corporate commercial organizations (subjects of private law). Such conflation of public and private law has led to the integration of certain elements of the management system from each of the above listed legal forms within the framework of a public law company: in public law companies it is required to establish supervisory board, management board (or the sole executive body - general director), audit committee, internal audit service and internal control service. In the article the authors analyze the specifics of organization and operation of the governing bodies of public law companies. The authors refer to the control bodies of public law company as audit committees, internal control services and internal audit services as the elements of management of a public law company. The authors make conclusions on the presence of the gaps and conflicts in the legislation regulating the activities of public law companies. Such gaps and conflicts reduce management efficiency in public law companies. The authors have developed recommendations aimed at improving the management system of public law companies in terms of improving the performance of various control bodies, eliminating the existing legislative deficiencies and increasing the efficiency of the implementation of control powers in order to improve the efficiency of the management system.
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Ardeleanu (Trifu), Nicoleta. "Internal Audit versus Internal Control - Tools for Evaluating the Internal Management System at the level of local public entities". W International Conference Innovative Business Management & Global Entrepreneurship. LUMEN Publishing, 2020. http://dx.doi.org/10.18662/lumproc/ibmage2020/45.
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This study presents the role of internal public audit organized at the level of local public administration, the interdependence between internal audit and internal control as well as the specific ways of evaluating the management system and internal managerial control. The erroneous perception of the specific objectives of the internal public audit has often led to a reluctance on the part of the decision makers. Misunderstanding the role of internal audit is a major risk in the functioning of the decision-making system. The internal audit recommendations give assurance to the general management through the periodic evaluation of the main functional systems: the financial-accounting system, the public procurement system, the decision-making system and especially the management and internal managerial control system.
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Purwantoro, Ferry, Betty Purwandari i Muhammad Rifki Shihab. "E-audit system acceptance in the public sector: An Indonesian perspective". W 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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Miserciu, Iulian. "Audit of European Structural and Investment Funds, a Component of the Management and Control System". W G.I.D.T.P. 2019 - Globalization, Innovation and Development, Trends and Prospects 2019. LUMEN Publishing, 2022. http://dx.doi.org/10.18662/lumproc/gidtp2022/10.
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The European Commission (EC) has established through European regulations that at each Member State an independent body, generically called the Audit Authority (AA), who will ensure the external public audit function for each operational program financed by the European grants. Each Member State was free to set up its audit authority, subject to the above-mentioned conditions. The Romanian Audit Authority was set up at the level of the Romanian Court of Accounts, being established by national law as a body without juridical personality, operationally independent from the rest of the public audit activity. This audit body performs the external audit function for all operational programs financed by the European grants. The present article aims to present the Romanian Audit Authority, its institutional and organizational capacity to fulfil the legal requirements of the European legislation and the extent to which its results can provide a reasonable assurance to the European Commission that the management and control system (MCS) functions in way to prevent, detect and correct deficiencies and financial sanctions. One of the challenges of the audit is whether its recommendations can prevent malfunctions in the MCS, and in the event of irregularities, the managing authority (MA) and the certifying authority (CA) can correct them in time before the European Commission is declared expenditure. It will also present the procedure established by the legal framework on how audit recommendations are implemented by the other entities within the management and control system. Although it is part of the Court of Auditors, the Audit Authority has its own working procedures, which must reflect the requirements of European regulations and guidelines, and the results of its verifications are communicated to the European Institutions. The manner in which the EC uses the audit reports will also be the subject of this article.
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Lope Abdul Rahman, Alifah Aida, Shareeful Islam i Ameer AI-Nemrat. "Measuring sustainability for an effective Information System audit from public organization perspective". W 2015 IEEE 9th International Conference on Research Challenges in Information Science (RCIS). IEEE, 2015. http://dx.doi.org/10.1109/rcis.2015.7128862.
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Meng, Binglan. "Design and Development of Financial Fraud Audit System Based on Big Data Technology". W International Conference on Public Management, Digital Economy and Internet Technology. SCITEPRESS - Science and Technology Publications, 2022. http://dx.doi.org/10.5220/0011737600003607.
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Zhan, Xiaoyu. "Public Sector Internal Audit, a Tool for Assessing the Achievement of the Development Objectives by the Public Authorities". W 3rd International Conference Global Ethics -Key of Sustainability (GEKoS). Lumen Publishing House, 2023. http://dx.doi.org/10.18662/lumproc/gekos2022/09.
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This scientific research study is an attempt to answer the question ”Is the public sector internal audit a management tool for assessing the regional and local sustainable development programs and projects ?” in a constructive approach, that could bring value to both the economic theory, and the economic and social practice. The starting point of the study was the public sector internal audit’s work that was undertaken within the ministry that manages the public funding for sustainable development. The analysis of the public sector internal audit typology, that was carried out in the 2016-2021 period, outlined the structure of the dysfunctions that were found about the checked auditing objectives, which belong to the accounting information system. The outcomes of the research undertaken about this issue led to relevant conclusions regarding the validation or invalidation of the research hypothesis.
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Kosteva, N. N., M. K. Kopytina, T. N. Pavliuchenko, E. Y. Bunina i I. Shamrina. "Improvement of Internal Audit System in the Institutions of the Public Sector in Russia". W 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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Yu, Zhongfu, Shuyuan Tang i Meng Zhang. "The empirical study of the effect of audit quality on audit charge��through studies on accounting firms auditing public companies in 2012". W 2014 2nd International Conference on Education Technology and Information System (ICETIS 2014). Paris, France: Atlantis Press, 2014. http://dx.doi.org/10.2991/icetis-14.2014.127.
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Reizinger-Ducsai, Anita. "EXTENDED OF THE AUDIT: AUDIT OF SUSTAINABILITY REPORTS". W NORDSCI International Conference. SAIMA Consult Ltd, 2020. http://dx.doi.org/10.32008/nordsci2020/b2/v3/04.
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A concomitant of the corporate integration of sustainable development is that companies even make public reports about their relevant activity via communication channels, as they expect to see some short or long-term competitive advantages. This thesis focuses on the content and the audit of sustainability reports. Assessing the information content of these reports and trying to figure out if the producers of these reports can actually be considered socially responsible. The thesis gets a nearer view of the quality of the audit, based on the stakeholders’ preferences. The basis of the dissertation was the sustainability and corporate governance reports of the companies listed on the Budapest Stock Exchange. The research has led to prove that the audit of sustainability reports has an increasing relevance among the stakeholders, even though its audit cannot lead to reasonable certainty on the account of the complexity of the used data and the subjectivity of the opinions. Having analysed the sustainability reports published in Hungary, as a conclusion the audit of sustainability reports create value. It creates value, since reliable and authentic data are more likely to be integrated in corporate decisions. No sustainability results can be achieved without a reliable reporting system, which also has a multiplier effect. The external stakeholders, including primarily investors and analysis experts can rise to a higher level of trust and make better decisions in line with the company, in so far as they can have access to an audited sustainability report, along with the audited financial statement.
Raporty organizacyjne na temat "Public audit system"
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Khan, Mahreen. Evaluating External Government Audit. Institute of Development Studies, wrzesień 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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Rankin, Nicole, Deborah McGregor, Candice Donnelly, Bethany Van Dort, Richard De Abreu Lourenco, Anne Cust i Emily Stone. Lung cancer screening using low-dose computed tomography for high risk populations: Investigating effectiveness and screening program implementation considerations: An Evidence Check rapid review brokered by the Sax Institute (www.saxinstitute.org.au) for the Cancer Institute NSW. The Sax Institute, październik 2019. http://dx.doi.org/10.57022/clzt5093.
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Background Lung cancer is the number one cause of cancer death worldwide.(1) It is the fifth most commonly diagnosed cancer in Australia (12,741 cases diagnosed in 2018) and the leading cause of cancer death.(2) The number of years of potential life lost to lung cancer in Australia is estimated to be 58,450, similar to that of colorectal and breast cancer combined.(3) While tobacco control strategies are most effective for disease prevention in the general population, early detection via low dose computed tomography (LDCT) screening in high-risk populations is a viable option for detecting asymptomatic disease in current (13%) and former (24%) Australian smokers.(4) The purpose of this Evidence Check review is to identify and analyse existing and emerging evidence for LDCT lung cancer screening in high-risk individuals to guide future program and policy planning. Evidence Check questions This review aimed to address the following questions: 1. What is the evidence for the effectiveness of lung cancer screening for higher-risk individuals? 2. What is the evidence of potential harms from lung cancer screening for higher-risk individuals? 3. What are the main components of recent major lung cancer screening programs or trials? 4. What is the cost-effectiveness of lung cancer screening programs (include studies of cost–utility)? Summary of methods The authors searched the peer-reviewed literature across three databases (MEDLINE, PsycINFO and Embase) for existing systematic reviews and original studies published between 1 January 2009 and 8 August 2019. Fifteen systematic reviews (of which 8 were contemporary) and 64 original publications met the inclusion criteria set across the four questions. Key findings Question 1: What is the evidence for the effectiveness of lung cancer screening for higher-risk individuals? There is sufficient evidence from systematic reviews and meta-analyses of combined (pooled) data from screening trials (of high-risk individuals) to indicate that LDCT examination is clinically effective in reducing lung cancer mortality. In 2011, the landmark National Lung Cancer Screening Trial (NLST, a large-scale randomised controlled trial [RCT] conducted in the US) reported a 20% (95% CI 6.8% – 26.7%; P=0.004) relative reduction in mortality among long-term heavy smokers over three rounds of annual screening. High-risk eligibility criteria was defined as people aged 55–74 years with a smoking history of ≥30 pack-years (years in which a smoker has consumed 20-plus cigarettes each day) and, for former smokers, ≥30 pack-years and have quit within the past 15 years.(5) All-cause mortality was reduced by 6.7% (95% CI, 1.2% – 13.6%; P=0.02). Initial data from the second landmark RCT, the NEderlands-Leuvens Longkanker Screenings ONderzoek (known as the NELSON trial), have found an even greater reduction of 26% (95% CI, 9% – 41%) in lung cancer mortality, with full trial results yet to be published.(6, 7) Pooled analyses, including several smaller-scale European LDCT screening trials insufficiently powered in their own right, collectively demonstrate a statistically significant reduction in lung cancer mortality (RR 0.82, 95% CI 0.73–0.91).(8) Despite the reduction in all-cause mortality found in the NLST, pooled analyses of seven trials found no statistically significant difference in all-cause mortality (RR 0.95, 95% CI 0.90–1.00).(8) However, cancer-specific mortality is currently the most relevant outcome in cancer screening trials. These seven trials demonstrated a significantly greater proportion of early stage cancers in LDCT groups compared with controls (RR 2.08, 95% CI 1.43–3.03). Thus, when considering results across mortality outcomes and early stage cancers diagnosed, LDCT screening is considered to be clinically effective. Question 2: What is the evidence of potential harms from lung cancer screening for higher-risk individuals? The harms of LDCT lung cancer screening include false positive tests and the consequences of unnecessary invasive follow-up procedures for conditions that are eventually diagnosed as benign. While LDCT screening leads to an increased frequency of invasive procedures, it does not result in greater mortality soon after an invasive procedure (in trial settings when compared with the control arm).(8) Overdiagnosis, exposure to radiation, psychological distress and an impact on quality of life are other known harms. Systematic review evidence indicates the benefits of LDCT screening are likely to outweigh the harms. The potential harms are likely to be reduced as refinements are made to LDCT screening protocols through: i) the application of risk predication models (e.g. the PLCOm2012), which enable a more accurate selection of the high-risk population through the use of specific criteria (beyond age and smoking history); ii) the use of nodule management algorithms (e.g. Lung-RADS, PanCan), which assist in the diagnostic evaluation of screen-detected nodules and cancers (e.g. more precise volumetric assessment of nodules); and, iii) more judicious selection of patients for invasive procedures. Recent evidence suggests a positive LDCT result may transiently increase psychological distress but does not have long-term adverse effects on psychological distress or health-related quality of life (HRQoL). With regards to smoking cessation, there is no evidence to suggest screening participation invokes a false sense of assurance in smokers, nor a reduction in motivation to quit. The NELSON and Danish trials found no difference in smoking cessation rates between LDCT screening and control groups. Higher net cessation rates, compared with general population, suggest those who participate in screening trials may already be motivated to quit. Question 3: What are the main components of recent major lung cancer screening programs or trials? There are no systematic reviews that capture the main components of recent major lung cancer screening trials and programs. We extracted evidence from original studies and clinical guidance documents and organised this into key groups to form a concise set of components for potential implementation of a national lung cancer screening program in Australia: 1. Identifying the high-risk population: recruitment, eligibility, selection and referral 2. Educating the public, people at high risk and healthcare providers; this includes creating awareness of lung cancer, the benefits and harms of LDCT screening, and shared decision-making 3. Components necessary for health services to deliver a screening program: a. Planning phase: e.g. human resources to coordinate the program, electronic data systems that integrate medical records information and link to an established national registry b. Implementation phase: e.g. human and technological resources required to conduct LDCT examinations, interpretation of reports and communication of results to participants c. Monitoring and evaluation phase: e.g. monitoring outcomes across patients, radiological reporting, compliance with established standards and a quality assurance program 4. Data reporting and research, e.g. audit and feedback to multidisciplinary teams, reporting outcomes to enhance international research into LDCT screening 5. Incorporation of smoking cessation interventions, e.g. specific programs designed for LDCT screening or referral to existing community or hospital-based services that deliver cessation interventions. Most original studies are single-institution evaluations that contain descriptive data about the processes required to establish and implement a high-risk population-based screening program. Across all studies there is a consistent message as to the challenges and complexities of establishing LDCT screening programs to attract people at high risk who will receive the greatest benefits from participation. With regards to smoking cessation, evidence from one systematic review indicates the optimal strategy for incorporating smoking cessation interventions into a LDCT screening program is unclear. There is widespread agreement that LDCT screening attendance presents a ‘teachable moment’ for cessation advice, especially among those people who receive a positive scan result. Smoking cessation is an area of significant research investment; for instance, eight US-based clinical trials are now underway that aim to address how best to design and deliver cessation programs within large-scale LDCT screening programs.(9) Question 4: What is the cost-effectiveness of lung cancer screening programs (include studies of cost–utility)? Assessing the value or cost-effectiveness of LDCT screening involves a complex interplay of factors including data on effectiveness and costs, and institutional context. A key input is data about the effectiveness of potential and current screening programs with respect to case detection, and the likely outcomes of treating those cases sooner (in the presence of LDCT screening) as opposed to later (in the absence of LDCT screening). Evidence about the cost-effectiveness of LDCT screening programs has been summarised in two systematic reviews. We identified a further 13 studies—five modelling studies, one discrete choice experiment and seven articles—that used a variety of methods to assess cost-effectiveness. Three modelling studies indicated LDCT screening was cost-effective in the settings of the US and Europe. Two studies—one from Australia and one from New Zealand—reported LDCT screening would not be cost-effective using NLST-like protocols. We anticipate that, following the full publication of the NELSON trial, cost-effectiveness studies will likely be updated with new data that reduce uncertainty about factors that influence modelling outcomes, including the findings of indeterminate nodules. Gaps in the evidence There is a large and accessible body of evidence as to the effectiveness (Q1) and harms (Q2) of LDCT screening for lung cancer. Nevertheless, there are significant gaps in the evidence about the program components that are required to implement an effective LDCT screening program (Q3). Questions about LDCT screening acceptability and feasibility were not explicitly included in the scope. However, as the evidence is based primarily on US programs and UK pilot studies, the relevance to the local setting requires careful consideration. The Queensland Lung Cancer Screening Study provides feasibility data about clinical aspects of LDCT screening but little about program design. The International Lung Screening Trial is still in the recruitment phase and findings are not yet available for inclusion in this Evidence Check. The Australian Population Based Screening Framework was developed to “inform decision-makers on the key issues to be considered when assessing potential screening programs in Australia”.(10) As the Framework is specific to population-based, rather than high-risk, screening programs, there is a lack of clarity about transferability of criteria. However, the Framework criteria do stipulate that a screening program must be acceptable to “important subgroups such as target participants who are from culturally and linguistically diverse backgrounds, Aboriginal and Torres Strait Islander people, people from disadvantaged groups and people with a disability”.(10) An extensive search of the literature highlighted that there is very little information about the acceptability of LDCT screening to these population groups in Australia. Yet they are part of the high-risk population.(10) There are also considerable gaps in the evidence about the cost-effectiveness of LDCT screening in different settings, including Australia. The evidence base in this area is rapidly evolving and is likely to include new data from the NELSON trial and incorporate data about the costs of targeted- and immuno-therapies as these treatments become more widely available in Australia.
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Increasing accountability and reducing corruption through government audits. J-PAL, sierpień 2020. http://dx.doi.org/10.31485/pi.2536.2020.
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Government audits have often increased political accountability, reduced misuse of public resources, and improved compliance with laws and regulations. In lower- and middle-income countries, audits have been more effective when the government had a stronger enforcement capacity, when audit results were widely publicized, or when the audit system incentivized the auditors and those being audited to be honest and truthful.