Дисертації: "Public sector audit"

1

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

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2

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

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To ascertain the purpose and value of audit in the public-sector corporations, this study was done to explore the needs and perception of audit value likewise to analyse the perception of stakeholders like auditees and the society on the value of the audit conducted by the external auditors in Liberia. A qualitative method was used to collect and analyse the empirical data used in this study. The findings of this study have proven that the need of audit in the public-sector corporations is for accountability and transparency but mainly for legitimacy as government must work along with other stakeholders like public entities to respond to the needs of its citizen. Furthermore, this studying has proven that, indeed audit can add value in the public sectors. In Liberia, the audit conducted by GAC is of great value to all stakeholder as auditors are identifying and reporting on the exact performance of the resource allocation and program implemented in the public corporations.

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3

Alzeban, Abdulaziz. "The effectiveness of internal audit in the Saudi public sector." Thesis, University of Exeter, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.537839.

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

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4

Du, Toit Hendrik Jacobus. "Professional internal auditing in the public sector." Thesis, Stellenbosch : Stellenbosch University, 1998. http://hdl.handle.net/10019.1/55959.

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

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5

Boakai, Josephine R., and Sotheory Phon. "The perceived Need for Audit and Audit Quality in the Public Sector : a Study of Public Corporations in Liberia." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20731.

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

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6

Al-Mohaimeed, Ali Mohammad. "Performance auditing in the Saudi public sector : its nature and effectiveness." Thesis, University of Kent, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.310204.

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7

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

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

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8

Mat, Daud Zaidi. "The study of the audit expectations gap in the public sector of Malaysia." Thesis, University of Stirling, 2007. http://hdl.handle.net/1893/447.

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

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9

Bunn, Michelle Leanne. "The Development of Public Sector Audit Independence: The Colonial Experience in Western Australia." Thesis, Curtin University, 2017. http://hdl.handle.net/20.500.11937/54141.

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This thesis connects the histories of public sector audit, Parliament and public administration within a Westminster-based constitutional framework, generating a new narrative description of the development of audit independence. It provides a foundational understanding identifying a precedent for retaining and defending the independent Auditor General as a fundamental requirement in Australia's own constitutional arrangements. The study also contributes to filling substantial gaps in the specific history of the Auditor General’s role in nineteenth-century Western Australia.

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10

Fully, Richard Baros, and Kortu Duke David. "Causes of Audit Delay and their Effects on Public Sector Audit Quality : (a case of the Supreme Audit Institution of Liberia - General Auditing Commission)." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20758.

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

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11

El-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.

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The Sudan is currently undertaking a series of National Economic Salvation Programmes designed to arrest the decline in the Sudanese economy and to provide the basis of future economic growth and stability. Given the overwhelming importance of the public sector to the Sudanese economy, it is clear that financial management and audit in the public sector has an important role to play if these programmes are to be successful. Without appropriate financial management systems and controls underlying their operation, it is unlikely that the new policies and institutional reforms envisaged within these programmes will be successful in achieving their proposed goals and objectives. The raison d'etre of this study is then the investigation of the role of financial management and audit in the public sector in the Sudan with a particular focus on the potential for change offered by the adoption of practices of accountability and control found in more developed countries. The underlying thesis is that essentially it is the culture, political history, administrative, commercial and political environment of the Sudan which are the factors primarily responsible for the lack of effectiveness of the financial management and control systems in the Sudan. The early part of this study is largely contextual in nature. The role played by financial management and audit in developed countries today is examined and various mechanisms of accountability discussed. In that Sudan is a developing country and one which has been subject to rapid political change and upheaval since independence was achieved more than 40 years ago, the economic and political landscape of the Sudan is explored in some detail. It is argued that it is only against this turbulent economic and political background that the present role of public sector financial management and audit in the Sudan can be explained and the potential for change identified. Later chapters comprise a detailed investigation and examination of the present systems of budgeting and financial accountability within the Sudanese public sector and of the present role and modus operandi of internal audit and of external audit conducted through the Auditor General's Chamber. These sections are further informed by both a questionnaire study and analysis of a series of interviews with senior officials in the Sudanese public sector organisations. A recurring theme throughout these chapters is the major disparity between the theoretical systems of budgeting, accountability and audit as laid down by regulations and statute and the actuality of practice. In consequence, the systems of controlling and safeguarding public funds in the Sudan are extensively flawed. Perhaps an inevitable result of the weakness and inadequacy of these control systems has been the continuation and growth of fraud, corruption, misuse of government property, and financial irregularity within the Sudanese public sector. A further chapter specifically focuses on the nature and extent of fraud and corruption within the Sudanese public sector. This highlights the manner whereby it has become institutionalised within the economic and social framework and is thereby likely to prove extremely difficult to eradicate. It also suggests that caution should be exercised in advocating rapid transition to mechanisms and forms of accountability and control found in more developed countries. Problems inherent in such a transition are exemplified by the comparative lack of success in developing an effective public sector internal audit function on the basis of government fiat. The study concludes by highlighting its main findings and identifying a number of areas in which change and reform might be considered if public sector financial management and audit is indeed to facilitate and contribute to the regeneration of the Sudanese economy.

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12

Sweeney, 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/.

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Public service operates in an accountability environment, characterised by complex relationships among auditors, auditees, and stakeholders. Public sector audit provides important information to stakeholders, but it is not always so effective in transforming and improving management. This research explores audit's potential to become an instrument for positive change, by addressing a knowledge-gap about intrapersonal, interpersonal, and interorganisational characteristics that would inhibit or facilitate such a paradigm shift. It found that audit has the capacity and potential to move beyond a purely deficit-based role, to positively promote improvements and collaborative learning between institutions and stakeholders. The studies obtained data from semi-structured interviews, survey questionnaires, and documents from 13 Supreme Audit Institutions in the period 2015-2017. The first study presents a unique competency model for performance auditors, identifying citizenship, creativity, and the love of learning, as distinctive competencies, congruent with a positive audit approach. The second study explores the auditor's view of the auditor-auditee relationship using role theory and identifies distinct psychological assets used by auditors: independence, competence, positive personal attributes, collaboration, fairness, and positive change; the latter two forming scale constructs to measure adaptive relational attitudes. The third study evaluates the effectiveness of cognitive-based training in influencing auditors' attitudes to audit relationships. The final study identifies three critical factors influencing interorganisational learning in an accountability context: organisations' absorptive and teaching capacity; dynamic interorganisational processes, and the commitment, knowledge, and ability of staff. This thesis provides new insights into applying psychological theories on relationships in a public sector audit setting. It addresses practical issues affecting the recruitment and selection of staff and the design of better audit processes. It concludes that public sector audit already possesses the theoretical and practical attributes to become a proactive, collaborative, participatory activity. Thus, by expanding its role, it can be a dynamic, transformative instrument for positive change.

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13

Ernstová, 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.

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One of the main objectives of this thesis is to present the issue of internal audit and define its corresponding place in the management of an organization. Furthermore, the goal of this thesis is to highlight the fact that human resources are one of the key success factors of an organization and, therefore, to highlight the need for a personnel audit. Last but not least objective of thesis is to create a basic idea about how personnel audit is done. The target area of this diploma thesis is the government, particularly local government. This corresponds with the structure of the thesis which is initially focused on the area of internal audit, namely in the personnel audit with its specifications applicable to the public sector. Consequently the thesis introduces the local government of Slovak Republic. Finally selected methods used in personnel audit are processed and applied directly to the Municipality of Martin.

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14

Hegazy, 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.

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This thesis responds to calls for more research on the operations, roles and responsibilities of Audit Committees (ACs), in different organizational contexts and institutional settings (Spira, 2003; Turley and Zaman, 2007; Beasley et al., 2009; Pridgen and Wang, 2012). Whereas most academic interest to date has focused on the private sector (Hodges et al. 1996; Broadbent and Guthrie, 2008; Christopher, 2010), this study uses a case study to give insights into the AC operations within the public sector. ACs are important as they have considerable authority over public institutions' operations and their diverse functions and roles. This research examines the ACs' set-up, operations and responsibilities in two distinct public sector settings which contrast in terms of their structures, processes and histories, namely Foundation Trusts (FTs) and Local Authorities (LAs). These different environments allow the study to tease out how and why they differ from each other and from the private sector, and to give greater insight into their AC development. This study uses an interpretive accounting and case study approach. Evidence was gathered using a triangulation approach, and included interviews, document analysis and observation of meetings. For the analysis, this study develops a multi-theoretical framework which incorporates Institutional Theory (IT) (paying particular attention to Isomorphism) and agency theory which is extended and complemented by stewardship to synthesise and better articulate the operation of public sector ACs. The study finds that public sector ACs, in terms of their set-up, roles and operations, have a larger and more diverse role than private sector ACs. The AC role is extended beyond challenging and monitoring responsibilities to focus on clinical elements in FTs and Value for Money arrangements in LAs. Influenced both by the notion of New Public Management and the effect of scandals the development of the AC has been imposed through regulation in FTs, contrasting with the slower progress seen in LAs due to the latter's voluntary adoption. There is a developing general understanding within the AC members in terms of their assurance role, encapsulated by the idea of having ''a finger on the pulse rather than a finger in the pie''. In addition the study illustrates how the AC has been able to develop enhanced accountability relationships within FTs and LAs, being seen not as "a dead hand but rather a force for good and change".This study contributes new and in-depth knowledge to the limited literature about how ACs, as a CG mechanism, operate in different organizational contexts. It demonstrates that an isomorphic approach to implementing ACs in different settings is insufficient and incomplete, instead theorising that a spectrum encompassing aspects of agency and stewardship theory enables a more complete explanation of ACs' set-up, characteristics, processes and relationships. These findings may be appropriate both in other public sector environments in the UK or in other countries. The study also recognizes a need for further longitudinal future studies which could lead to contributions in regards to analysing AC roles, development and effectiveness in public sector organizations.

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15

Au, 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.

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16

Figuerola, 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.

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El Tribunal de Cuentas és un òrgan constitucional que té les funcions de fiscalització externa de la gestió econòmic-financera del Sector públic i del seu enjudiciament comptable. La Constitució Espanyola altrament predica gestionar sota els principis d’economia, eficiència i eficàcia. Sempre, però especialment en els temps de crisi en la que ens trobem, s’haurà d’examinar i informar de manera expressa a la llum dels esmentats principis constitucionals la gestió pública.
El 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.

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17

Koblížková, Martina. "Audit obecně prospěšné společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114551.

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The thesis is focused on non-profit organizations auditing, especially on public benefit corporations. Thesis is divided into theoretical and practical part. Theoretical part is dedicated to general definition of non-profit sector and specification of public benefit corporations. This is followed by the definition of auditing and auditing procedures. In the practical part of thesis these auditing procedures are applied to the selected public benefit corporation. The main aim of the thesis is to acquaint the reader with the specifics of auditing in non-profit sector

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18

Murphy, 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.

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This article begins with a review of the effect of public sector corruption and its causes. It explains the role of supreme audit institutions (SAI) in anti-corruption initiatives. The author ends with strategic recommendations for anti-corruption initiatives within SAIs including reducing the opportunities and incentives for corruption, increasing the cost of corrupt behavior and changing public expectations that cases of corruption will be successfully prosecuted.
Este 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.

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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.

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Söderström, 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.

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Bakgrund: Under 2000-talet har ett antal skandaler skakat om revisionsbranschen, både inom den privata och den offentliga sektorn. Detta har väckt ett intresse för att undersöka hur revisionen går till inom dessa två sektorer. Tidigare forskning som jämför revision inom den privata sektorn med statlig revision är begränsad, vilket motiverar den här undersökningen då en sådan jämförelse kan ge större kunskap kring huruvida företag och myndigheter är föremål för samma nivå av granskning. Vidare är granskningsprocessens påverkan på revisionskvaliteten ett relativt outforskat område, vilket motiverar undersökningen ytterligare. Syfte: Undersökningen jämför granskningsprocessen för revision inom den privata sektorn med granskningsprocessen för statlig revision, i en svensk kontext. Syftet är att undersöka huruvida det finns skillnader eller likheter i hur granskningsprocessen är utformad mellan de två sektorerna, och vidare vad eventuella skillnader eller likheter kan ha för påverkan på revisionskvaliteten inom respektive sektor. Metod: Undersökningen har en induktiv utgångspunkt, och utförs i form av en innehållsanalys bestående av en dokumentgranskning och intervjuer. I dokumentgranskningen ställs relevant lagstiftning, gransknings-standarder, och styrdokument för kvalitetskontroll för de två sektorerna mot varandra. Ett antal intervjuer görs även med revisorer från KPMG och Riksrevisionen, som representerar revision inom den privata respektive den offentliga sektorn. Slutsats: Resultatet visar att granskningsprocessen till stor del ser likadan ut, men att det finns ett antal skillnader som framför allt har att göra med mer långtgående krav på rapportering för myndigheter. Detta kan förklaras med att agent-problematiken är större inom den offentliga sektorn, vilket i sin tur leder till en mer omfattande granskning för den statliga revisionen. God revisionskvalitet kommer av efterföljelse av lagar och regler, samt revisionsstandarder. Den privata sektorn har mer detaljerad lagstiftning, och därmed fler aspekter att beakta för att uppnå god revisionskvalitet. Vad gäller revisionsstandarder är dessa likartade, varför båda sektorerna har samma utgångsläge för att uppnå revisionskvalitet och undvika revisions-misslyckanden.
Background: 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.

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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.

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O Sector Público em Portugal atravessa um momento de viragem. O antigo modelo de gestão, burocrático e autoritário vai, aos poucos, dando lugar a um novo modelo assente no princípio dos três "E(s)"1, economia, eficiência, eficácia, ao qual se pode juntar a sustentabilidade e o respeito pelo ambiente, procura tomar os serviços públicos amigos dos cidadãos e das boas práticas. Esta metamorfose exige, contudo, uma acção concertada não só ao nível das práticas, mas também das mentalidades num trabalho conjunto de governantes gestores e auditores. É hoje indiscutível a importância que a auditoria interna tem no seio das organizações. O sector público começa agora a dar os primeiros passos nesta área procurando através da auditoria, não só evitar fraudes e detectar erros mas também apoiar a gestão através de uma actuação directa e eficaz sobre o que está a acontecer, garantindo que os recursos que são de todos, estão a ser gastos de forma adequada. No Exército já existe uma cultura de auditoria na sua vertente tradicional, ou seja, verificação do passado, efeito persuasor, verificação da legalidade detecção de erros e fraudes. A instituição só pode ganhar se nesta área for pioneira alargando o âmbito, da sua intervenção ao nível da verificação da eficácia e da eficiência melhorando e criando uma cultura de rigor e boas práticas na sua gestão. /ABSTRACT: The public sector in Portugal is at a turning point. The old management, bureaucratic and authoritarian model is gradually giving way to a new model based on the principle of the three "E (s)2”, economy, efficiency, effectiveness and, to which we can join sustainability and environmental respect. It aims at making the public service friendly for citizens and promoting better practices. This metamorphosis, however, requires a harmonized action not only at the practice level but also in the attitudes within a joint effort of governing managers and auditors. It is nowadays· indisputable the importance that internal audit has within organizations. The public sector is beginning to take the first steps in this area, seeking in the audit not only to prevent fraud and detect errors but also to support the management by working directly and effectively on what is happening, ensuring that the resources belong to everyone, and are all being spent properly. ln the Army there is already an audit culture in its traditional area, i.e., verification of the past, persuasive effect, verification of the legality, detecting errors and fraud. The institution can only win if it is pioneer in this area by expanding the scope of its intervention at the level of verification, effectiveness and efficiency, improving and creating a culture of rigor and better practices in its management. (1-Vectores chaves para o aumento da produtividade e da riqueza suporte do chamado Value for Money (VFM) - 2-Key vectors that increase the support productivity and wealth of the so called Value for Money (VFM) )

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Prasad, 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.

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Environment and sustainable development challenges are matters of global concern. Trillions of dollars of mostly public money are invested every year in environment programs to address these challenges. The effectiveness of these programs is critical to environmental sustainability. The effectiveness of governments’ programs is examined through evaluations undertaken mostly by the private sector and through performance audits undertaken by independent Auditors General, also known as supreme audit institutions (SAIs). Compared with traditional evaluations, performance audits have a greater capacity to influence the implementation of policies. However, performance auditing in the environment field has received very little academic attention. To fill this knowledge gap, this thesis undertakes three empirical investigations: (1) A longitudinal analysis of two decades (1992-2012) of global environmental performance audit data that also considers some economic data, e.g., gross per-capita national income, to investigate trends; (2) A global survey of SAIs to investigate their current practices and challenges faced in environmental performance auditing; and (3) A comparative study of environmental performance auditing in three countries—Australia, Canada and India—to further understand environmental performance auditing. The results suggest that, globally, environmental performance audits have been growing, in number and possibly complexity. However, the growth has been uneven. About half of SAIs have not produced any environmental performance audits, suggesting capacity gaps. These SAIs are largely concentrated in Africa and Caribbean—two economically poor regions. Both a country’s economic development, and its membership of the Working Group on Environmental Auditing (WGEA) are correlated to environmental performance auditing. SAIs, predominantly, select environmental topics for performance auditing using a risk-based structured approach. Performance audits criteria are generally developed in consultation with auditees. Economic factors influence the choice of audit topics and methods. Generally, the developed country SAIs focus on performance auditing of quality of life environmental issues, such as climate change, whereas, the developing country SAIs concentrate on subsistence environmental matters, such as water supply and sanitation. Compared with developing SAIs, developed SAIs generally use more system-oriented approaches and are more consultative. SAIs identify both the lack of sufficient mandate and sufficient resources as constraints to undertaking more environmental performance audits. Institutional arrangements do affect environmental performance auditing. Significant variations in reporting styles of performance audits are a consequence of deficient quality control and an absence of reporting standards. Key challenges confronting environmental performance auditing relate to: (a) Deficient environmental policy formulation and data & monitoring difficulties (governments responsible); (b) SAIs’ mandate & resources (governments responsible); and (c) Audit relationships and communication matters (SAIs responsible). While environmental performance audits have had positive impacts on the implementation of environmental programs, actions for improvements are necessary to meet the growing challenges of the future, including implementing the new sustainable development goals. These include: • Capacity building in performance auditing especially in poor countries (donor agencies, governments); • Addressing deficiencies in environmental policies and mandate & resources of SAIs (governments); • Working collaboratively with others, e.g., civil society organisations, to develop innovative audit methods; and improving reporting standards & communication (SAIs); and • Strengthening the WGEA (SAIs).

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Colley, 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.

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The aspect of the audit expectation gap continues to be an issue and detrimental to the auditing profession especially as auditors and the public continues to hold different beliefs about the auditors’ duties and responsibilities, and the messages conveyed by audit reports. This phenomenon has long been investigated in several Western and Asian countries with numerous studies that empirically confirmed the existence of this phenomenon between auditors and non-auditors (audit stakeholders). However, it appears paradoxical that only few studies have been conducted empirically in establishing the existence of this gap, in Sub-Saharan Africa, especially in the public sector. Meaning, there is a dearth of research regarding an AEG in the public sector. Besides, regarding The Gambia, it appears that no study has ever been conducted to establish the existence of an AEG. Hence, this thesis aims to investigate the existence of AEG in The Gambia public sector from the viewpoints of public auditors and non-auditing professionals to establish the existence and nature of the audit expectations gap and how this phenomenon can be bridged to uphold the credibility of the auditing profession. A purposive sampling was used to select 13 participants with a structured interview data collection approach. The results of the study shows that the non-auditing professionals perceived ‘detection and prevention of fraud and corruption’, and ‘assurance on the effectiveness of internal controls’ to include auditors’ roles and responsibilities, and faithfully expect them to perform these tasks; and also associate absolute assurance to audit opinions, thus resulting in naive or an unreasonable expectations gap.

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Alwardat, 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.

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The aim of this Thesis is to to provide empirical explanations for the perceptions of external auditors and clients (professionals and Operational Managers in the UK Public Sector organisations), in regard to the Value for Money (VfM) audit’s ability to improve performance in the UK Public Sector organisations. The main source of the data was face-to-face semi-structured interviews with auditors from the National Audit Office, The Audit Commission and other accounting firms from the UK Private Sector. Senior professionals and Operational Managers from the National Health Service, Local Government Authorities, the Police Service and Housing Associations were also interviewed. The evidence is organised with the following aims; (1) to investigate the audit expectations and perception gaps between the external VfM auditors and their clients, i.e. professionals and Operational Managers in the UK Public Sector organisations, while identifying the nature of potential role conflicts in the VfM audit environment along with the causes and consequences of such potential conflicts; (2) to examine, both from the auditor and client perspectives, the impact of the VfM audit on the audited bodies’ performance and to determine whether the VfM audit has effected any changes in the way these organisations manage public resources, and (3), to examine, from the external VfM auditors’ and clients’ perspectives, the impact of the VfM audit on the UK Public Sector audited bodies, while investigating the ways in which the interplay of personal, interpersonal and external factors can enhance or hinder its effective performance. The results show that, among other tools, the VfM audit has been perceived as an important means with which to improve institutional performances in the Public Sector, but the VfM audit has not yet been internalised in the audited bodies as previously assumed. The results indicate the existence of clear audit expectationss and perception gaps within the VfM audit environment. Clients expect the external VfM auditors, firstly, to identify areas where their performance needs to be improved and then to suggest solutions in order to remedy the problems and improve performance in the audited bodies. According to official documentary evidence, these expectationss have been regarded as unreasonable, with the assumption being that the auditors should not be involved in working with the audited bodies to find out solutions to remedy problems, as this might impair their independence. The findings of this study also show that, while the majority of the auditors interviewed took an extremely positive view of their own achievements in terms of improving public institutions’ performances and delivering VfM services, the majority of the clients, and some of the auditors interviewed, were not convinced of the external auditors’ competence to carry out a VfM audit effectively, and to provide their clients with value added recommendations. The major concern seems to be in regard to the auditors’ relevant experience and knowledge of the audited body’s activities, the materiality of their findings and the truth and fairness of their reports In addition, the results show that audit expectationss and perception gaps between the external VfM auditors and their clients give rise to significant role conflicts. Three types of role conflicts have been identified; (a) conflict between the external VfM auditors’ roles and their own professional values and standards (person-role conflict); (b) conflict between the external VfM auditors’ actual capabilities and their role requirements (role overload), and (c) conflict between the external VfM auditors and their clients (intersender conflict). Moreover, this study has revealed that social factors at the personal (the VfM auditors’ competence based on their relevant skills, experience and knowledge of the Public bodies’ activities), interpersonal (task interdependence between the external VfM auditors and the clients) and external levels (the ambiguity of the VfM audit process), all have negative effects on the influence of the external VfM auditors over the audited bodies, hindering the effective performance of the VfM audit. Finally, the findings reported in this study suggest that there is a necessity for more studies to examine both the VfM audit’s effective performance and impact on the audited bodies, especially in view of the constant change which characterises both Public Sector organisations, as well as the remits of the VfM audit as a tool to improve performance.

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Cumbe, 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.

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Mestrado em Contabilidade - Auditoria
Ao 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.

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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.

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The aim of the following thesis reflects current trends in public sector accounting and subsequent audit of public sector entities's financial statements. The main principles of accounting are desribed in order to determine how the financial statements are used during controls and audits. In this context the Supreme Audit Institution is introduced as an independant institution practicing external audit in public sector. For this purpose the SAI's control reports reflected the financial audit of the selected public sector entities will be analyzed.

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Němečková, Stanislava. "Analýza výkonu přezkoumání hospodaření územních samosprávných celků." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-262297.

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The thesis is focused on the problematic of reviewing the territorial self-governing unit in the Czech Republic. The goal is to compare the approach of the audit firm and approach of a regional office to perform the examination of the TSU. The first chapter defines the general characteristics of the public sector. The second focuses on a specific area of public administration, which represents local government. The third chapter describes the rules and obligations that are related to the budget management of TSU. The fifth chapter, which summarizes the specifics of the accounting and reporting of selected entities. Chapter five is still theoretical definition of audit in the public administration and distinguishes notions of audit and economic review of the TSU. The last part practically compares the prerequisites required for the implementation of the performance review, individual activities conducted under review, the result of these activities, which is the so-called report on the outcome of the examination of the TSU and summarizes the differences. Conclusion of the work shows that it is not important who provides an economic review, but how and especially in what quality is the review carried out.

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Lino, 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/.

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A presente pesquisa discute a legitimação da autoridade de normatização da contabilidade aplicada ao setor público para a Secretária do Tesouro Nacional (STN), a atuação dos Tribunais de Contas no processo de convergência às International Public Sector Accounting Standards (IPSAS) e a preparação para a atuação com Auditoria Financeira em municípios. A convergência para normas internacionais de contabilidade levou ao questionamento da autoridade na regulação contábil aplicada ao setor público em meados de 2009, e passou a demandar a estruturação da função de Auditoria Financeira no nível sub-nacional, dada a necessidade de consolidação do Balanço do Setor Público Nacional (BSPN) e a expectativa de melhoria do grau de accountability. Procedeu-se análise documental e foram realizadas 25 entrevistas com atores chave. A resposta dos diversos Tribunais de Contas quanto ao processo de Auditoria Financeira tem sido incentivar a criação de Controles Internos nos municípios
This 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

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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/.

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O escopo do presente trabalho consiste em examinar o controle pelos Tribunais de Contas sobre as parcerias celebradas entre o Estado e as entidades do terceiro setor envolvendo a gestão de recursos públicos. Procurou-se contextualizar o tema, abordando as novas facetas do Estado e a Administração Pública Consensual, bem como se apresentou noção de terceiro setor e suas atividades para fins de parceria. Abordou-se o fomento estatal, as espécies de transferências voluntárias de recursos públicos e os instrumentos de parceria, como convênios, contratos de repasse e de gestão e termos de parceria. Introduzindo-se a questão do controle pelos Tribunais de Contas das parcerias celebradas entre o Estado e o terceiro setor, foram examinados os seus fundamentos. Ainda, foram verificados os tipos de fiscalização, seus aspectos e as competências constitucionais do Tribunal de Contas da União aplicáveis sobre elas. Após, foram analisadas as iniciativas para o desencadeamento do controle e os momentos de incidência, examinando-se a legislação específica. O procedimento para a operacionalização do controle foi abordado sob a ótica do exercício das competências dos Tribunais de Contas sobre as citadas parcerias e organizações. Por fim, abordaram-se os efeitos diretos e indiretos das decisões dos referidos Tribunais sobre as entidades do terceiro setor e seus dirigentes, dentre elas as medidas cautelares e as sanções.
The 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.

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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.

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In recent years, the push for reform in the Australian public sector audit has placed the Office of the Auditor-General (hereafter OAG) in a more contestable or market- like environment, where the OAG is accountable for an efficient and effective provision of public sector audit. The purpose of this study is to compare the cost efficiency of in-house and contract-out arrangements to deliver financial audits in the public sector. It empirically tests whether there are audit cost and audit fee differences between in-house providers (i.e., the OAG) and contractors (i.e., public accounting firms). The secondary aims of this study are to develop audit cost and fee models for the public sector. The unit of analysis is audit cost/fee at the audit engagement level. The data for this study is collected for a sample of financial statement audit engagements for year-end 1998, at the state level in Western Australia. The data is extracted from publicly available and private sources. The audit cost and fee models are used to test for the cost differences between in- house providers and contractors. Prior audit production and audit fee studies in the private and public sectors provide the basis for the development of the two models. The results indicate that agency size, complexity and risk are positively associated with audit costs and audit fees. In addition, the total advice provided to the agencies by the OAG and agency type are also significantly associated with audit costs and audit fees. Overall, by incorporating these factors into the models, the audit cost model explains 82 percent of the variance in audit costs, while the audit fee model explains 86 percent of the variance in audit fees. More importantly, the main findings suggest that contract-out audits are more costly than in-house audits. However, this finding is conditional on agency type. Further analysis reveals that the type of audit arrangement is significantly associated with audit costs for the statutory authority audits only. There is no significant difference in audit costs between contract-out and in-house arrangement for hospital audits. This analysis shows that the statutory authority audits are driving the significance of the interaction between type of audit arrangement and agency type. Specifically, the costs of contract-out audits are, on average, significantly higher than in-house audits. This result is attributed to the contractor's lack of expertise in auditing statutory authority as there is no equivalent of this agency type in the private sector. As such, the OAG bas the greater advantage of delivering a lower audit cost for statutory authority audits compared to the contractors. However, the non-significant interaction term in the audit fee model suggests that cost differences between in-house and contract-out audits for the statutory authority audits are not reflected in audit fees billed to agencies. Further analyses, using audit hours as the dependent variable, generally corroborate the findings from the audit cost and audit fee models. Sensitivity analyses on the OAG's supervision costs reveal that these costs have a significant effect on the interpretation of the cost efficiency results. By excluding supervision costs from contract-out audits, there are significant changes in the results for the total sample and the two sub-samples (partitioned by agency type). Generally, these changes favour the contract-out audits for all groupings, where contract-out audits are now more cost efficient than in-house audits for hospitals, and not significantly different in costs for statutory authority audits. Additional tests to investigate the determinants of the GAG's supervision costs in contract-out audits reveal that agency size, risk, reliance on internal control, total advice provided by the OAG and packaged audits (a single contract for two or more audits) are significantly associated with the supervision costs of contract-out audits. The main contribution of this study is to add to the growing literature on audit market efficiency (see Dopuch, Gupta, Simunic & Stein, 2000; Knechel & Payne, forthcoming). It provides evidence on the production function of different type of suppliers in the public sector and their relative efficiency in providing audit services. This study contributes to the recent discussions on the changing nature of public sector audit market towards a market-based provision of public sector audits. The evidence from this study allows researchers and policy-makers to compare the two types of audit arrangement to undertake public sector audits. In pan, this study also contributes to the line of inquiry that examines the difference between government auditors and public accounting firms in US municipalities (Copley, 1989; Dwyer & Wilson, 1989; Rubin, 1992). The secondary contribution of this study is to develop and test the audit cost and fee models in the public sector and provide validity on the transferability of audit models from the private and public sectors. This study adds to the literature that examines the public sector audit market. More importantly, it is one of the few non-US studies that examine the public sector audit market and the findings from this study suggest that the public sector audit studies from the US are generalisable to Australia. These findings add to our understanding of the range of market conditions under which it is so far known to hold.

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Aranha, Cristina Maciel. "AnÃlise das constataÃÃes e recomendaÃÃes das auditorias nas instituiÃÃes pÃblicas no Estado do CearÃ no perÃodo 2008 a 2011." Universidade Federal do CearÃ, 2013. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=12617.

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nÃo hÃ
A partir de dados dos sistemas corporativos E-controle e Sistema Folha de Pagamento dos servidores pÃblicos do estado do CearÃ 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 estÃ 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 CearÃ 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.

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Шевченко, Наталія Володимирівна, Наталия Владимировна Шевченко та 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.

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Дисертаційне дослідження присвячене удосконаленню науково-методичного забезпечення та організаційних засад механізму оцінки ефективності ДФК в Україні. В роботі поглиблено розуміння економічного змісту фінансового контролю; розвинуто перелік функцій ДФК; узагальнено світовий та вітчизняний досвід розвитку системи ДФК; систематизовано світовий досвід організації роботи органів ДФК; визначено концептуальні засади механізму оцінки ефективності ДФК; обґрунтовано трьохкомпонентний критерій оцінки ефективності заходів ДФК з урахуванням їх економічної доцільності, результативності та дієвості; розроблено систему інтегральних показників для здійснення багаторівневої якісної та кількісної оцінок ефективності ДФК; визначено шляхи удосконалення правової, інформаційної, організаційної, кадрової складових механізму оцінки ефективності системи ДФК в Україні; розроблено механізм дистанційного аудиту бюджетної ефективності на основі ризик-орієнтованого підходу; розвинуто засади оцінки аудиторського ризику при здійсненні ДФК.
The 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.

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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/.

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Although not a new phenomenon on the business scene. outsourcing nowadays is occurring on a much broader scale and usually encompasses a wide variety of traditionally in-house activities. There is no doubt that in many cases outsourcing has created new ways and opportunities for growth. It has given organisations the chance to secure high quality services at a lower cost and it has even enabled them to concentrate on their core activities instead of devoting their, at times, scarce resources on peripheral ones. Having to compete in an increasingly global market amid growing antagonism, has forced organisations to harness the benefits of outsourcing while at the same time mitigate many of its potentially damaging effects (e. g. low employee moral, loss of control over the outsourced activity, etc). Evidence suggest that outsourcing has been extensively used in a plethora of activities which are often closely allied with or supporting the organisation's core business. One of the activities that has recently become a target for outsourcing is the internal audit function. This thesis incorporates a comprehensive literature review on the subject of outsourcing in general and that of internal audit in particular. It also includes a detailed analysis of data from a survey that was carried-out in the UK between May and July 1999. In this survey, a number of Finance and Audit Directors from both the public and private sectors took part. From the survey results it is clearly evident that the outsourcing phenomenon is not only limited to the private sector alone. In fact, the public sector has not been left untouched by the outsourcing frenzy either. Apart from looking at the factors acting as the main driving force behind the decision to outsource the internal audit function, the thesis also examines how internal audit is perceived and the likely impact an outsourcing decision may have on auditors' independence and the quality of internal audit service. Results indicate that the respondents consider internal audit to be both a `core' and an `essential' activity. What is also apparent from the results is the perceived value of internal audit, with the clear majority of organisations either having an internal audit function in-house or receiving the service from an outside provider. The main motivating factor behind the decision to outsource the internal audit function has been identified to be the `access to internal auditors with specialised skills. While an auditor with specialist skills may be needed in many cases, adding such a person to the permanent staff is often quite expensive, particularly if his/her skills are required for only a short period of time every year. The research also shows that organisations are, in general, satisfied with the quality of the provided service. One third of the organisations with an in-house internal audit function. stated that in the future at least some, if not all, of their internal audit function could be provided by an outside service provider. Despite showing their preference towards the services of the 'big five' public accounting firms, a significant number of organisations may still consider the use of a specialised internal audit provider'. The use of the same provider for both the internal and external audit services inevitably raises questions regarding the issue of independence and although the majority of organisations outsourcing the internal audit function use two separate providers, not all of them believe that independence is compromised when using one provider.

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Dwiputrianti, Septiana. "Effectiveness of public sector audit reports in Indonesia (preceeding and following audit reform)." Phd thesis, 2011. http://hdl.handle.net/1885/8709.

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This research aims to enrich the existing literature on public administration, public accountability and public sector auditing. The research was undertaken through a comprehensive examination of the quality of information in the audit reports of the Indonesian State Audit Institution (Badan Pemeriksa Keuangan or BPK) with comparisons made between pre audit reform (1945-2000) and post audit reform (2001-2009). The study also evaluates the factors influencing the effectiveness and ineffectiveness of BPK audit information. To achieve these purposes, two main research questions were the focus of the study: How is the quality of information in BPK audit reports before and after audit reform? What are the key factors influencing the effectiveness and ineffectiveness of information in BPK audit reports? Data were collected through triangulation of observations, documentation, questionnaires and personal interviews. Purposive sampling and snowball techniques were applied in this study. The respondents and key informants engaged in this study were:(i) BPK auditors, Board members and managers;(ii) members of both central and regional Parliaments;(iii) public sector officials (auditees) at both the central and local level; and (iv)academics, researchers, and non government organisations (NGO). The study revealed that the Indonesia's Executive (the President, Governors, Regents and Mayors)has historically neglected the roles and functions of BPK. Since the third amendment of the 1945 Constitution in 2001, the Indonesian government has reformed laws and regulations related to public sector auditing, including setting new rules for strengthening and improving BPK's roles and functions. In situation where the Indonesian government needs immediate reform, BPK has been attempting to improve its professionalism and independence to provide better quality audit reports. Independence, professionalism and integrity are among the most important factors that influence public sector audits. However, in the past, BPK auditors lacked independence as the Executive influenced its administration and finances. Auditors also lacked opportunities to increase their professionalism by undertaking additional education and training. Since there was little incentive for auditors not to accept audit fees from auditees, the objectivity and integrity of auditors were reduced significantly. Fortunately, in response to the audit reform in 2001, the roles and functions of BPK have been strengthened. BPK has been able to give much more attention to education, training and the development of other skills and knowledge. BPK has also implemented improved remuneration and applied a rewards and sanctions system to strengthen auditor professionalism and integrity. This study revealed a significant improvement in the quantity and quality of BPK's audit resources, including increases in the number of qualified auditors, representative offices, modern equipment, and in the use of Information Technology (IT). However, the improvement in audit resources has not quite matched with the increasing number of auditees and the authority given to the BPK. In terms of the quality of auditors, BPK has many new auditors, but they lack experience. To execute performance audits, BPK requires more auditors with diverse educational backgrounds in addition to accounting and finance. The research also showed that many factors have impeded the 'follow up' on information and recommendations in BPK audit reports. For example, Parliament's lack of willingness to politically oversee the Executive, insufficient serious 'buy-in' by government to implement audit recommendations, and an unintegrated approach by authorised investigators to follow up on audit findings that indicate criminality and corruption. To what degree these factors influence the ineffectiveness of public sector audits remains an open question and an area for further research. It is clear from the research that there is further space for improvement of BPK's functions to enhance the quality of public administration and accountability. Towards this, the study suggests recommendations to the BPK relating to four different aspects, namely: legal basis, institutional and resources, effectiveness of audit reports, human resources development.

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Janse, van Rensburg J. O. (Jacobus Oosthuizen). "Internal audit capability : a public sector case study." Diss., 2014. http://hdl.handle.net/2263/43357.

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Анотація:

The South African public sector faces significant challenges that impact on its ability to deliver services to the public. There are several parties that can assist the public sector in addressing these challenges. One of these is the internal audit functions of government organisations. For internal auditing to support effectively the managements of the government organisations they serve, the internal audit function should be sufficiently capable. The questions remain as to whether South African public sector internal audit functions are sufficiently capable and how internal audit capability can be measured. The Institute of Internal Auditors Research Foundation published the Internal Audit Capability Model (IA-CM) in 2009. The main purpose of the model is to provide a capability self-assessment tool for public sector internal audit functions. This model could be used as a yardstick in measuring public sector internal audit capability within South Africa, should the elements and key process areas (KPAs) of the model be applicable to the South African context. This study therefore aims to determine whether the IA-CM can be applied within a South African context. The South African public sector, the role of internal auditing within the South African public sector as well as the IA-CM as a tool of measuring public sector internal audit capability were investigated. A literature review was conducted on these topics, as a foundation for the study. Specific data was obtained on each of the KPAs of the IA-CM through a case study design by selecting an appropriate South African national department and ranking the case against the KPAs of the IA-CM. The ranking was conducted based on a review of relevant documents and interviews with applicable internal audit and management staff and audit committee members of the selected case. The study concludes that 82.9% of the KPAs of the IA-CM appear to be applicable within a South African context and that, in essence, the model can be applied within a South African context. However, eight hindrances that may negatively affect the feasibility of implementing the remaining 17.1% of the KPAs or certain components of these KPA’s, have been also been identified.
Dissertation (MCom)--University of Pretoria, 2014.
lk2014
Auditing
MCom
Unrestricted

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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.

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Organisations are constantly striving to maximise shareholder wealth by improving effectiveness and efficiency of operations. There has been an emerging trend since the early 1980‟s to outsource functions which were considered non-core. These trends have now moved into the internal audit sphere, a function which was previously maintained in-house. With the outsourcing of Internal Audit Functions issues such as independence and the value adding approach of internal audit are brought into question. This paper explores similarities and differences between public sector internal auditing and its counterpart in the private sector in South Africa. Using survey data collected from a purposive mix of 72 organisations in the South African private and public sector, the degree of internal audit outsourcing, the rationales behind their outsourcing decisions, the types of internal audit services providers, the perceived status of in-house and the perception of Independence of outsourced Internal Audit Functions were investigated. Results from statistical analysis suggest that there was no significant difference in the consideration of outsourcing of Internal Audit Function by sector. The private sector was significantly more likely to consider internal audit a core activity when compared to the public sector while the public sector were more uncertain. No significant differences were observed between sectors with regards to interaction with external auditors in terms of coordination of areas of audit coverage and work schedule. Private companies were significantly more likely to have longer hours provided by interval service providers relative to outside providers when compared to the public sector. The biggest difference appears to be that private companies chose a big 4 accounting firm more often than in the government sector. Conversely the government sector had a higher frequency of choosing smaller accounting firms and specialised internal audit providers when compared to the private sector. The value of this research study contributes to the existing body of knowledge by means of bridging the gap between the theory and practice from a developing economy xvi and emerging market perspective, by highlighting the different perspectives of Internal Audit practice. Challenges that face this developing economy that are of particular interest when considering the sourcing arrangements of the Internal Audit Function, are events (political, social and economical) that have occurred in South Africa during the past 15 years. The public sector element is unique to other studies that were undertaken in South Africa.

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Almahuzi, Ahmed Salman. "Factors Impacting the Effectiveness of Internal Audit in the Saudi Arabian Public Sector." Thesis, 2020. https://vuir.vu.edu.au/42261/.

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This study investigates the effectiveness of internal audits in the Saudi Arabian public sector. The resource-based theory is used to explore external and internal factors that impact internal audit effectiveness. External factors are those outside the control of an internal audit department while internal factors are those within its control. The study examines the relationships between three external factors: top management support, organisational culture and independence of internal audits. It also examines the relationships between four internal factors: motivation of internal audit staff, size of the internal audit team, utilisation of information technology (IT) and competence of internal auditors. Lastly, the study considers the reasons for the non-implementation of internal audit units in some government organisations. Data were gathered using a mixed methods approach consisting of semi-structured interviews and a questionnaire. A total of 36 semi-structured interviews was conducted to gain the participants’ views on the nature of internal audits in the Saudi public sector and of the issues affecting the effectiveness of the audits. Further, 300 questionnaires were distributed to the managers of internal audit units and internal audit staff in the Saudi Arabian public sector, of which 290 were returned completed. The data were analysed thematically and statistically. Thematic analysis was used to analyse the interviews. The interview data were unanimous that top management support impacted not only internal audit effectiveness but also the other external factors. The interview findings also revealed a direct association between the three external factors. Multiple regression was used to analyse the collected data. The findings showed that the key external factors affecting internal audit effectiveness were top management support, organisational culture and independence of the internal audit. The first ordinary least squares (OLS) regression model indicated that, of these external factors, top management support was the most significant impacting internal audit effectiveness. In contrast, the interview data suggested that the competence of internal auditors was the most significant factor, affecting not only internal audit effectiveness but the other internal factors as well. The interview data also indicated a direct association between the four internal factors. The second OLS regression model suggested that, of the internal factors, the competence of internal auditors was the primary driver of internal audit effectiveness. As a standalone construct, the competence of internal auditors significantly impacted internal audit effectiveness; however, the same could be said of the links between internal audit effectiveness and the motivation of internal audit staff, the size of internal audit team and the utilisation of IT. In line with the resource-based theory, it is suggested that the Saudi public sector should capitalise on an effective internal audit as a valuable resource to promote organisational activities. The findings also revealed that although Saudi public organisations are legally required to have established internal audit departments, this function was lacking in a substantial number of organisations.

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Dahanayake, 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.

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Recent literature has highlighted the importance of examining the practices of auditing. However, most of the focus of previous literature has been on front stage elements, such as the audit reports and annual reports. Relatively little attention has been paid to backstage elements, such as the audit methodologies and strategic planning processes that underpin the performance of auditability. Power (1996, 1997, 2003b), Khalifa et al. (2007) and Robson et al. (2007) argue that it is necessary to understand both the audit context and the audit methodologies that underpin audit practice in order to understand how auditability is constructed. This thesis examines how regimes of auditability associated with the value for money (VFM) audit are created and enacted and focuses on the key elements of the VFM audit process namely: audit methodologies, strategic planning process and audit environment with three research questions. The three research questions addressed in this study are: how are VFM audit methodologies developed; how does the role of VFM audit methodology, as reflected by VFM audit process, change over time; how is VFM audit enacted through the strategic planning process. These research questions are explored in the context of the Victorian Auditor-General’s Office (VAGO) between 1982 and 2007. The construction of auditability is theorised by applying the concepts of framing and overflowing (Goffman 1959, 1974; Callon 1998, 1999). This study is informed by qualitative research methodology—particularly research methods attributable to critical and interpretive approaches. This study recognises three different roles that VFM audit methodologies can play (accounting device, change enabler and inscription) and that influence audit practice differentially. This study concludes that the role of VFM audit methodologies in creating auditability can change over time. It finds that the VAGO developed VFM audit methodologies to produce four categories of focus frames as VFM audit reports: auditing frames, management consultancy frames, legal frames and research frames. This study concludes that the strategic planning devices became a powerful representation material in creating an interactional link between VFM audit methodologies and the audit environment. Those strategic plans were embedded with power in order to influence and activate the VFM audit practice in harmonising the relationship between the VAGO and other actors/stakeholders in the VFM audit. The findings suggest that the VAGO developed the audit environment by implementing corporate and annual plans from 1986, and that developing VFM audit methodologies and creating an audit environment receptive to those methodologies by the VAGO established its jurisdictional rights in this area. This is reflected in the fact that the VAGO is considered an expert on VFM audit in Victoria by the Public Accounts and Estimates Committee (PAEC) of the Victorian Parliament. This study extends the argument that auditing methodologies are not passive scripts—they work as inscriptions in processing data and information to produce VFM audit reports, and provide legitimacy for public sector organisational operations. This study argues that the construction of auditability for the VFM audit is unique and it involves the development of audit methodologies and enacting them through the process of strategic planning by an Auditor-General’s Office.

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Chetty, 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.

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Анотація:

The solution to South Africa’s growing skills crisis subsists in its ability to transform into a thriving knowledge economy. In a globalised world where it has become easy for skills to transcend borders, skills development and more importantly, skills retention strategies, ought to be an integral part of an organisation’s strategic framework in particular, and the country’s skills development strategy in general. Learnerships, viewed as a panacea for the skills crisis, is a legislated skills development initiative which falls under the Skills Development Act. This in turn resides within the Public Human Resource Management domain. A learnership is a vocationally-based training programme which is quality assured by the Sector Education and Training Authority (SETA) and has as its foundation experiential learning principles. To this end, the Institute of Internal Auditors administers the Internal Audit Technician (IAT) learnership. Internal audit is deemed a scarce skill, and the IAT is aimed at increasing the level of internal audit skills whilst filling the skills gap. Presently the IAT is in greater demand within the public sector as opposed to the private sector. This research was based on completed public sector IAT programmes and some key findings included a clear and disconcerting gap in consultation and communication between the supervisor and manager of the learner. Another was that the majority of learners had benefitted vastly from the communication module and recorded visible improvements in the way they communicated. Key recommendations include greater supervisory and management commitment towards the learnership programme and that all public sector internal auditors report directly to the Auditor-General. This will allow for internal auditors to conduct internal audits free of political interference and the concomitant fear from any form of reprisal, especially where corruption is involved.
Thesis (MPA)-University of KwaZulu-Natal, Westville, 2011.

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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.

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Rika, 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.

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Анотація:

This thesis examines environmental performance auditing and reputational risk in the public sector, through a study of the Australian National Audit Office (ANAO). Previous studies in the performance auditing literature and the environmental auditing literature have not examined the process which links audits to reputational risk for auditees. In addressing that gap, this thesis also investigates the ANAO's back-stage processes for performance auditing which are not well-documented in the public domain. Using the theoretical framework of framing (Goffman, 1974) and overflows (Callon, 1998), this thesis initially examines how environmental performance auditing is framed or understood by auditors and their various audiences. It uses five frames identified from the environmental auditing and performance auditing literature, namely an assistance frame, an improvement frame, a public interest frame, a risk management frame and a political frame. The thesis then investigates how framing disputes (overflows) generate reputational risk to government, particularly through public debate involving the media and political opposition. Finally the thesis reviews how reputational risk is managed by bureaucrats and government members of Parliament. This thesis studies general performance auditing processes within the ANAO and specifically examines the ANAO's performance audits of the Home Insulation Program (HIP) and the Green Loans Program. It analyses documents prepared by: the ANAO, including audit reports, better practice guides, annual reports, annual work programs and speeches by senior managers; Parliament, including the Hansard and reports of Parliamentary committees; and the media. It also employs semi-structured interviews with representatives from the ANAO, audited agencies, the media and the Parliament, including the Joint Committee on Public Accounts and Audit (JCPAA). This thesis renders several significant conclusions. First, the roles performed by performance auditors are more fluid and complex than the structuralist classifications employed in ealier studies (Pollitt, 2003). Fluidity of auditors' roles and compatability between frames allows auditors to relate to different audiences through different frames. Second, the frame(s) emphasised by the Opposition and media underscore their role in a Westminster-style parliamentary democracy. The alternative accounts of an audit produced by the Opposition and the media provide important counter-perspectives to the audit report prepared by auditors. Third, the ANAO's performance audits manage reputational risk to the government by proactively auditing progams which have been identified as carrying risks to service delivery. The iterative and transparent nature of the ANAO's relationship with audited agencies enables agencies to correct issues before the final audit report is released and this effectively diminishes reputational risk to government. Fourth, the ANAO's performance auditing framework evolves through historical decisions made by the Auditor-General. Those decisions become codified in the ANAO's documents and are subsequently used to train new auditors and shape their understanding of performance auditing. Finally, many performance audits are ignored by the general public, media and Parliament because they fail to address contentious issues. However, this may not trouble the ANAO since it is primarily concerned with improving performance in the public sector.

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Ngoepe, 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.

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Proper records management plays a significant role in the auditing process, risk management and wider corporate governance. Despite this role, in South Africa, many governmental bodies are issued with disclaimer reports every year by the Auditor-General of South Africa (AGSA) due to a lack of supporting documentation. This problem is exacerbated by the exclusion of records management from the criteria for a sound financial management infrastructure in many governmental bodies. The other dilemma is that some records such as financial records, personnel records and electronic records usually fall outside the jurisdiction of the organisation’s records manager. Utilising the King Report III as a framework, this study sought to develop a framework to embed records management practices into the auditing process in the public sector of South Africa, with a view to entrench a culture of clean audits. The study relied on mixed methods research (MMR), with the quantitative study conducted first through informetrics analysis of audit reports, while the qualitative paradigm was used to substantiate numerical data. Data collection adopted a multi-approach with four key sources of data: a questionnaire, interviews, literature review and publicly available data from the consolidated general reports of AGSA. The study revealed that most governmental bodies have established internal audit units, audit committees and records management units, which did not work in unison. In most governmental bodies records management did not form part of the audit scope and records management professionals were not part of the audit committees. As a result, most governmental bodies continued to receive negative audit opinions from AGSA. The study recommends that records management community should utilise auditing and risk management as a springboard to propel records management to the new heights. A further empirical study on the role of auditing and risk management in records management that embraces both the private and public sectors is recommended.
Information Science
D. Litt. et Phil. (Information Science)

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43

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.

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This study was conducted to generate an in-depth understanding of key internal audit function (IAF) customers’ perceptions of the work performed by the Department of National Treasury’s IAF. This study was further intended to address the absence of any qualitative study of IAF customers’ experiences and expectations, and their perceptions of the challenges the IAF faces. The study had five research objectives, namely: to identify the role of the IAF in the public sector in relation to its customers; to discuss strategies to meet the expectations of IAF customers; to determine the experiences of the identified key IAF customers of the work performed by the IAF in the National Treasury; to determine the expectations of the identified key IAF customers of the IAF in the National Treasury, and to ascertain what the identified key IAF customers perceive to be challenges facing the IAF in the National Treasury. In order to achieve the research objectives, the study implemented a qualitative research design using the National Treasury as a case study. Data were collected through semi-structured interviews with participants selected from the key IAF customers’ categories (comprising the audit committee (AC), executive and senior managers, programme and operating managers, and external auditors). Three main themes emerged from the identified key customers’ views. These were (1) Experiences, which revealed that the participants were reasonably satisfied with the work of the IAF in the National Treasury. Participants from the AC, the executive and senior managers, and the Auditor General of South Africa (AGSA) felt that the IAF does add value, while the programme and operating managers participants indicated that the IAF does not demonstrate a holistic view when it conducts evaluations. (2) Expectations, the AC participants expected the AGSA to be able to rely on the work of the IAF, that the IAF should maintain a findings register, and that it should demonstrate IT skills. Executive and senior managers participants expected the IAF to add value to the strategic direction of the National Treasury. Programme and operating managers participants expected the IAF to be open and consultative, to set realistic audit plans, to provide regular feedback, and to demonstrate knowledge of the business. The AGSA participants called for the IAF to demonstrate technical competencies as well as independence and objectivity. (3) Challenges, participants perceived the IAF’s lack of knowledge of the business, the limited reliance placed on its work by the AGSA, the lack of audit action monitoring processes and the lack of management support for the IAF as its biggest challenges. This study could benefit the National Treasury’s IAF by helping it to understand the changing needs and expectations of its customers, and to identify areas for improvement. It may also benefit professional audit bodies and the newly-established National School of Government by providing them with insights into the training needs of internal auditors, and the necessity of providing continuing professional educational programmes.
Auditing
MCom (Auditing)

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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/.

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The purpose of this thesis has been to identify and analyse: the role of audit committees, the attributes of audit committee members, and the functions and activities that they perform in government-funded public sector organisations, focusing on Victorian government organisations. This research determined how audit committees interact with their major stakeholder partners, namely management, internal audit and external audit. The research also identified the characteristics of audit committees that contribute to their successful performance and their sustainability within a governance and assurance framework.

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Aguiar, 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.

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A finalidade de uma auditoria é aumentar o grau de confiança dos destinatários das demonstrações financeiras (ISA 200). No caso das entidades públicas os destinatários das demonstrações financeiras são todas as pessoas e por isso, é cada vez mais importante reforçar a prática regular da auditoria pública. Ao longo dos anos tem vindo a aumentar a preocupação com a qualidade de informação por parte das entidades públicas. Dado que a auditoria contribui para o aumento da qualidade da informação, é expectável que o utilizador das demonstrações financeira atribua maior valor informativo e deposite mais confiança em contas auditadas relativamente às não auditadas. Este estudo foca a sua investigação no caso dos municípios portugueses e pretendeu dar resposta à seguinte questão: Quais as diferenças da auditoria nas empresas do sector privado para a auditoria nas empresas do sector público? Para tal recorreu-se a um estudo de caso, o Município do Funchal. Foram analisadas quais as exigências acrescidas da auditoria a entidades públicas e os principais riscos envolvidos, a forma como os auditores em Portugal atuam em entidades públicas, a diferença no planeamento de atividades entre empresas privadas e entidades públicas, o impacto que as recentes leis n-º 73/2013 e 75/2013 aplicáveis às autarquias locais apresentam com efeitos a partir de 2014 e as principais reservas apresentadas pelos auditores na Certificação Legal das Contas dos municípios portugueses. Este trabalho assenta na investigação interpretativa e na utilização de um estudo de caso. Os principais resultados que retiramos deste estudo são que existem diferenças entre auditorias no sector privado e auditorias no sector público e que a implementação das lei n.º 73/2013 e n.º 75/2013 veio trazer alterações.
The 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.

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(11180028), Chun Song. "Three Essays on Strategic Misreporting." Thesis, 2021.

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This dissertation studies the economics of strategic misreporting and the effect of different anti-misreporting approaches based on theoretical, experimental, and quasi-experimental evidence. In Essay 1, I propose a theoretical model to study the efficacy of absolute and relative inspection standards in reducing misreporting when agents are heterogeneous in their reporting cost. I extend from previous theoretical studies by examining explicitly the performance of competitive endogenous audit rule (i.e., tournament audit) compared to the random audit as a function of agent’s heterogeneity parameter. I find that a tournament audit reduces average misreporting and the dispersion of misreporting relative to a random audit, and that the magnitude of the reduction is independent of the degree of heterogeneity among agents. A larger number of audits (presumably delivered by a softer budget constraint), a higher degree of imperfect monitoring, and larger risk aversion among agents reduce the effectiveness of the tournament audit in lowering misreporting. However, the magnitude of the reduction remains independent of heterogeneity in those cases.

Theoretical predictions from the first essay are built on a strategic equilibrium concept that relies on rather sophisticated assumptions. Testing these predictions in a controlled environment is thus of empirical importance. In Essay 2, I study misreporting decisions in laboratory experiments, and I test predictions from the first essay. The game played by subjects carefully recreates the environment used to generate theoretical predictions. The experiments have two sources of exogenous variation. The first varies the audit scheme, while the second varies heterogeneity in the cost of reporting. This allows me to test the key predictions from Essay 1 by comparing outcomes across different combinations of treatments. The experimental results largely support the theoretical predictions that a tournament audit reduces misreporting, both with homogeneous and heterogeneous agents. It also supports the prediction that the magnitude of the reduction in misreporting under a tournament audit relative to the random audit is largely independent of the degree of heterogeneity. However, the misreporting reduction is smaller than predicted, as subjects in the experiment tend to misreport less in the random audit baseline. This result is consistent with subjects being risk averse as characterized in Essay 1. Similarly, efficiency gains associated with lower misreporting are smaller than predicted.

In the third essay, I study a reform that conferred Chinese provincial authorities more monitoring power over air pollution performance by cities in those provinces. I use quasi-experimental methods to quantify the effects of this reform on misreporting by local authorities. Implemented in 2016, the reform gave the provincial authorities direct access to local (municipal) pollution monitoring stations, thereby making it harder for local authorities to misreport after the reform. The reform was introduced only in some provinces, many treated and untreated provinces have similar pollution trends before the reform and significant overlap on observable characteristics. These features aid me in establishing a causal effect of the reform on misreporting. The estimation involves two steps. First, I quantify different types of misreporting following recently proposed methodologies. Second, I regress estimated misreporting on the reform indicator using a difference in difference estimator. I found that the reform reduces hard misreporting, which takes place when local authorities interfere with the pollution monitoring facility, both during regular days and during heavily polluted days. The reform does not appear to reduce soft misreporting, which takes place when local authorities tamper with the pollution data. The results are robust to a number of robustness tests, and suggest that through proper institutional reform, the upper-level government can prevent certain types of misreporting at the local level.

This dissertation delivers a characterization of strategic misreporting by heterogeneous agents and studies the impact of different anti-misreporting schemes based on theoretical, experimental, and observational evidence. Results from this dissertation provide evidence that regulators can use mechanisms that: 1) curb misreporting without enhancing monitoring (tournament audits), or 2) that enhance monitoring to ultimately curb misreporting (adoption of monitoring technologies), or 3) a combination of both. This is important given the pervasiveness of misreporting among regulated agents, and substantial heterogeneity among those agents.

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Mojapelo, 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.

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Records management plays a significant role in ensuring accountability, transparency and good governance. Chapter nine institutions, on the other hand, are democratic institutions responsible for the promotion of accountability, transparency and good governance in the public sector through various forms such as investigation, reporting and recommendations. Although the regulatory role of records management in the public sector is the responsibility of the National Archives and Records Service of South Africa (NARSSA), it seems that this responsibility is cumbersome for the organisation as several scholars concur that the public sector is characterised by poor records management. As a result, NARSSA is unable to support governmental bodies in managing records properly. Given the position of chapter nine institutions in government and their mandate as set out by the Constitution of the Republic of South Africa, these institutions are able to hold the state accountable for their actions, unlike NARSSA. This study adopted the World Bank’s evolution of good governance as the conceptual framework to investigate the contribution of selected chapter nine institutions, specifically the Auditor-General South Africa (AGSA) and the South African Human Rights Commission (SAHRC) towards records management in the public sector in South Africa. Qualitative data was collected through document analysis and interviews with purposively selected participants from the AGSA and the SAHRC. At the AGSA, participants were records management professionals and auditors, whereas at the SAHRC only staff members responsible for the implementation of access to information legislation were interviewed. Although the study established that records management is a key enabler to the process of access to information and the auditing process, the relationship was not fully explored by the SAHRC, which has little or no interaction with the NARSSA. However, the AGSA has taken the lead in this regard as it has managed to develop a memorandum of understanding (MoU) with NARSSA. Organised records enable the AGSA to audit the public sector and to facilitate access to records in terms of freedom of information legislation. The study concludes that there is a need for chapter nine institutions to work hand in hand with NARSSA for the purpose of fostering proper record keeping in the public sector. It is recommended that this study be extended to other chapter nine institutions such as the Public Protector.
Information Science
M. Inf. (Archival Studies)

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48

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.

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O presente estudo explora o tema dos controles públicos, notadamente o controle interno da administração pública e, de forma específica, a atividade de auditoria interna como ferramenta objetiva de realização desse controle. Sua escolha deveu-se à perceção, construída ao longo dos últimos anos, de que uma administração pública, para fielmente prosseguir aos seus objetivos, deverá sempre ter em linha de conta os conceitos de accountability, integridade e transparência nas suas ações. E, para que assim se proceda, há que se ter controles públicos bem organizados e efetivos. A relevância do tema reside na assunção de que a auditoria interna se constitui como técnica essencial para os controles públicos externos e internos, uma vez que, a estes, fornece informações necessárias para a tomada de decisão em todos os níveis e, àqueles, produz relatos fidedignos que auxiliam as instituições superiores de controle na fiscalização dos órgãos e entidades sob sua jurisdição. Há de se considerar também, na seara dos controles externos, o controle social, exercido pelos próprios cidadãos e que, embora seja ainda incipiente em muitos países, pode se beneficiar dos relatos produzidos pelas unidades de auditoria.
The 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.

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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.

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Corporate governance failures raise questions by stakeholders seeking explanations why audit committees are failing to play their agency role effectively. The objective of this study was to determine the relation between 49 disclosed audit committee effectiveness variables based on King III Code recommended practices and the external audit opinion expressed in South African central government departments. Descriptive statistics highlighted variances in 14 variables across 93 departments. Categorical principal component analysis categorised the 14 variables into four factor variables and hypotheses. Multivariate ordinal logistic regression tested the hypotheses. Results suggest that disclosure of a higher number of variables was generally associated with a clean audit report, while the association between a higher number of disclosures regarding audit committee structure and profile variables and a clean audit report was significant. Improvements to National Treasury’s disclosure templates and review of departmental managers’ disclosures about audit committees in annual reports are recommended.
Gevalle 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)

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50

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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This study examine the effects of political risk and corporate governance on the production of audit services in the New Zealand public sector. It represents one of several studies that are classified as recent extensions of the research in the economics of auditing. While the economics of auditing literature is extensive, most studies have focussed on audit fees as a means of explaining audit markets and audit services rather than audit production Early audit production studies, however, found that audit fees are a noisy proxy for audit production as they are used by audit firms as a strategic tool for achieving a competitive position in an audit market. This study extends the existing body of knowledge on audit production in two way Firstly, this study examines the determinants of audit effect for public sector corporate entities audits in New Zealand over a period of three year (1998-2000) Therefore, it follows the recommendation of previous audit production studies for research in audit production across auditors. additional industries, different auditing settings and time periods. Secondly, this study extends the existing body of knowledge in audit production by using two previously unused determinants of audit effort It considers the effect of political risk and corporate governance on audit production/effort. Whether political risks and political costs will affect the audit production in any setting has not been examined yet In this Study, it is expected that auditors will expend more audit effort in auditing public sector entities that have high levels of political risk. The effect of corporate governance mechanisms (such as boards of directors) on audit effort has also received very little attention in professional standard or in the academic literature. The strength of corporate governance is expected to effect the audit risk of a current or potential audit client and to influence the auditors' risk assessments and audit production/effort To test the hypotheses in this study, I use a sample of 275 entity/year observations related to public sector companies in New Zealand for the years 1998-2000. After controlling for other factors affecting audit effort, this study finds strong evidence supporting the political risk hypothesis as applied to the audit environment This finding supports evidence from the empirical financial accounting research of political risk/cost and suggests that the implications of the political cost hypothesis are more widespread than previously believed. This study also provides evidence that board effectiveness when measured by board size can have an impact on audit effort. However, there is no evidence of a consistent, relationship between other measures of board effectiveness -specifically, the presence of busy directors, the presence of the CEO on the board and the existence of an audit committee - and audit production While the evidence related to board effectiveness it mixed, this study is the first to link the corporate governance literature and the audit production research. This type of research is particularly important given that some recently enacted law and regulatory requirement (e.g.. the Sarbanes-Oxley Act in the US and new NZX listing requirement regarding audit committees in New Zealand are based on the assumption that a more rigorous audit function is needed in the post-Enron environment.

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