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1
Mahsun, Mohamad, Nafsiah Mohamed, Sharifah Norzehan Syed Yusuf, and Indrawati Yuhertiana. "Investigating Fraud Risks Assessment Practices in Public Sector Audits." Asia-Pacific Management Accounting Journal 16, no. 1 (April 30, 2021): 183–205. http://dx.doi.org/10.24191/apmaj.v16i1-08.
Повний текст джерелаАнотація:
Fraud Risk Assessment (FRA) is claimed to be an important activity at the audit planning stage in both the private and public sectors. In fact, because of the importance of FRA activities, Auditing Standards (SAS 99, ISA 240, ISSAI 1240) have required auditors to carry out FRAs at the audit planning stage. FRA is considered as the core activity of financial audit planning because of the impact of fraud on the sustainability of an entity, quality of life, and economic growth. This study aimed to determine the practice of FRA in public sector audits and to find out more about the obstacles faced by auditors during the audit process and to find out the causes of these obstacles by considering the approach to the Audit Standards used. This study found that auditors’ performance can be determined based on their complete compliance with audit standards. We have encountered a serious problem that requires firm action from the government or a competent official, namely the auditor’s willingness in preparing the Fraud Risk Assessment Matrix. In addition, we recommend the Audit Standards Board to adopt international public sector auditing standards and disseminate them through training for auditors, students, and professionals. Keywords: fraud risk assessment, public sector audit, auditor competency
2
Ismail, Aida Hazlin, Natasha Binti Muhammad Merejok, Muhamad Ridhuan Mat Dangi, and Shukriah Saad. "Does Audit Quality Matters in Malaysian Public Sector Auditing?" International Journal of Financial Research 10, no. 3 (May 19, 2019): 203. http://dx.doi.org/10.5430/ijfr.v10n3p203.
Повний текст джерелаАнотація:
Auditors play a key role in contributing to the credibility of the financial statements on which they are reporting. High-quality audits support financial stability. The responsibility for performing quality audits of financial statements rests with the auditors. However, audit quality is best achieved in an environment where there is support from and appropriate interactions among participants in the financial reporting supply chain. Most prior studies look into audit quality from the perspective of private sector however this study focus on the quality of public sector auditing in Malaysia. There are three independent variables being investigated in this study that are the auditor’s independence, auditor’s competency and auditor’s workload. Data were collected through the distribution of questionnaires to 114 samples of auditors involved in public sector audit in Malaysia. The data were analysed using correlation test and regression test. The findings of this study show that there are positively significant relationship between auditor’s independence and auditor’s competency on audit quality. The results revealed that auditor’s competency is the most significant factor affecting the audit quality in public sector audit. However, results show that auditor’s workload has a negative and insignificant impact on audit quality. Hence, this study recommends that the audit departments to strengthen the audit quality and could improve the quality of the financial reporting in the public sector. In addition, auditor’s competency should be enhanced among the auditors in public sector to ensure high quality of audit work performed. Future studies should explore other variables such as client satisfaction, auditor switching and auditor’s turnover in public sector auditing.
3
Greenwood, Margaret, and Ruijia Zhan. "Audit Adjustments and Public Sector Audit Quality." Abacus 55, no. 3 (July 28, 2019): 511–34. http://dx.doi.org/10.1111/abac.12165.
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4
Valipour, Hashem, Sirous Fatahi, Ayatollah Jafari, and Mohsen Ahmadi. "The effect of the implementation of the performance audit of efficiency on improving of public sector accountability." Journal of Management and Accounting Studies 3, no. 02 (July 18, 2019): 74–93. http://dx.doi.org/10.24200/jmas.vol3iss02pp74-93.
Повний текст джерелаАнотація:
The aim of this study was to investigate the implementation of a scientific approach and results oriented performance auditing of efficiency, and accountability of government. Methodology: Methods of solidarity and survey research, including research in order hypotheses (8) assumes two questionnaires developed five options (Likret), which both feature high reliability and validity have been prepared in the interval Since October 2014 to June 2015, the Supreme Audit Court and the provincial sample using formula Cochran (357) patients were determined, were distributed. To test the hypothesis of non-parametric tests (Pearson), test (t) one-sample and independent equations path analysis and multiple regression analysis were used in spss. Results: Test results showed, while the implementation of performance auditing efficiency has a significant relationship with the public sector accountability; Conclusion: 1) the implementation of audit performance through operating efficiency (efficiency audit) a significant relationship with the public sector to improve corporate accountability, 2) the implementation of performance audit through operating efficiency (efficiency audit) is a significant contribution to the improvement of public sector accountability legislation, 3) implementation of audit performance through operating efficiency (efficiency audits) significant contribution to the improvement of professional accountability the public sector, and 4) implementation of a performance audit through operating efficiency (efficiency audit) a significant relationship with the public sector to improve political accountability, 5) implementation of audit performance through operating efficiency (efficiency audits) significant contribution to the improved public sector financial accountability, and 6) the implementation of audit performance through efficiency operations (efficiency audits) the public sector's significant contribution to the improvement of moral accountability, 7) implementation of audit performance through operating efficiency (efficiency audits) significant contribution to the improvement of cultural and public sector accountability and ultimately 8) audit the performance of the Index Seven combined response (organizational, legal, professional, political, financial, moral, and cultural) is a significant contribution to the improvement of public accountability.
5
Madawaki, Abdulkadir, Aidi Ahmi, and Halimah @. Nasibah Ahmad. "Internal Audit Functions: An Empirical Study of Public and Private Sectors in Nigeria." Indian-Pacific Journal of Accounting and Finance 2, no. 1 (January 1, 2018): 26–37. http://dx.doi.org/10.52962/ipjaf.2018.2.1.1.
Повний текст джерелаАнотація:
The study examines the similarities and differences between the private and public sectors internal audit functions in Nigeria. The features examined include the hierarchical position of the internal audit functions, outsourcing of internal audit activities, reporting relationship of the internal auditor, and the coordination between internal and external auditors. A survey of internal audit managers of both sectors was undertaken to establish their current practices. The results revealed that there are no much differences in the hierarchical positioning of the internal audit function in both sectors. A substantial difference was found in the reporting lines of internal auditors in both sectors. The results further showed that private sector outsources internal audit activities more than the public sector and a slight difference exists between the two sectors about the level of coordination between internal and external auditors. Finally, the result indicated that private sector experiences a reduction in external audit fees compares to its counterpart in the public sector.
6
E, Ewa Uket. "Stakeholders Perception of Public Sector Performance Audit." Journal of Accounting, Business and Finance Research 14, no. 2 (April 29, 2022): 45–57. http://dx.doi.org/10.55217/102.v14i2.517.
Повний текст джерелаАнотація:
This study focused on evaluating public sector audit quality on public expenditure management in Nigeria. Qualitative and quantitative research was applied and data analysed using SPSS and NVivo 10. The F-statistics of 37.611, 27.644 and 27.218 explains the variations as adequate and significant at p <0.000. The R ratios of 0.621, 0.562 and 0.559 indicate significant influence of the audit quality on agencies’ expenditure management. The R-Square values of 0.385, 0.315 and 0.312 public expenditure management is influenced by audit quality. The study found significant relationship between audit qualities, agencies expenditure management, external influences on auditors that impair their independence and highlighted the absence of Audit Commission thus recommended the amendment of the Audit Act to promote yearly mandatory rendition of performance audit that addresses economy, efficiency and effectiveness (3Es) and standardized performance audit guidelines for presenting the audit reports that should be made available curtail non-audit service contracts from Agencies.
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KACZMARCZYK, Angelika, and Jerzy KACZMARCZYK. "PERFORMANCE AUDIT IN PUBLIC FINANCE SECTOR." Scientific Journal of the Military University of Land Forces 165, no. 3 (July 1, 2012): 358–66. http://dx.doi.org/10.5604/01.3001.0002.3515.
Повний текст джерелаАнотація:
Internal audit plays an important role in the management of public finance sector entities. Unfortunately, it is very often the case that audit focuses on the analysis of the compatibility of operations performed in the unit with the existing procedures and regulations rather than on its efficiency. This is, unfortunately, the weakness of this system and concerns public sector entities. The article attempts to answer the following question: Is there any chance of development for performance audit in the public finance sector?
8
Sokolenko, L. F. "Detection and evaluation of fraud during the public sector audit." Statistics of Ukraine 97, no. 2 (June 30, 2022): 95–103. http://dx.doi.org/10.31767/su.2(97)2022.02.10.
Повний текст джерелаАнотація:
The activities of public sector institutions are an area, which is sensitive to the fraud risks. This is due to the significant use of budget funding, the existence and access to state property. Fraud and corruption are serious threats to the functioning of the public sector because of the potential financial and reputation damage and consequences from fraud for the institution. The application of international standards and best practices of public sector audit will allow to detect and prevent cases of fraud. It will help to save budget funds and state property. The research is based on the results of scientific works of domestic and foreign scientists, texts of international auditing standards on public sector audit (ISSAI) and national regulations of Ukraine. The study used cases of fraud with budget funds basing the information from the reports of the Accounting Chamber of Ukraine for 2018-2021. Therefore, there may be no direct visible evidence of fraud, and the auditor should pay attention to identifying fraud risks, including third parties’ testimonials, to consider the results of previous public audits, to provide interviews with management and employees of organization. The general procedure for detecting fraud during a public sector audit is determined in paper. It includes the range of steps, that should be done by public sector auditor: fraud risk assessment at the audit planning stage; identification of transactions for which audit procedures should be performed; audit evidence gathering, assessment of their sufficiency and acceptability and conducting additional procedures (if necessary); consideration of audit evidence and the formation of an opinion on the existence of fraud facts; communication on the information to those who are endowed with the highest authority at the object of audit; consideration of competent authorities to be informed of the existence of fraud at the object of audit. This will help to structure the audit work during the public sector audit and to determine the logic of the auditing process based on the assessed risks of fraud, and to achieve results of auditor procedures, that could be evaluated.
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E., Appah, Onowu J.U., and Adamu A.J. "Public Sector Audit, Transparency and Good Governance on Financial Accountability of Public Sector Entities in Rivers State, Nigeria." African Journal of Accounting and Financial Research 4, no. 3 (August 3, 2021): 15–38. http://dx.doi.org/10.52589/ajafr-vxjxfzfq.
Повний текст джерелаАнотація:
This study investigated the effects of public sector audit, good governance and financial transparency on financial accountability of twenty – six (26) ministries in the Rivers State Civil Service. The study employed cross sectional survey research design. The population consisted of twenty – eight ministries and the Taro Yamene model was used for sample size determination while simple random sampling was employed. The study used primary and secondary sources of data collection. Questionnaire was the primary source of data collections after the application of content and face validity while Cronbach alpha was employed to test the reliability of the instrument. The dependent variable was financial accountability index while the independent variables consisted of financial audit index, performance audit index, compliance audit index, good governance index and financial transparency index. The responses obtained from the questionnaire were analysed with univariate, bivariate and multivariate analysis. The multiple regression analysis suggested that there is a positive and significant relationship between financial audit index, performance audit index, compliance audit index, good governance index and financial transparency index on accountability in public sectors in Rivers State. The study concluded that public sector audit, good governance and financial transparency promote financial accountability in the Nigerian public sector. Therefore, the following recommendations were provided amongst others that The Accounting Officers in government Ministries, Department and Agencies (MDA) should carry out government business in accordance with accountability, transparency, effectiveness and efficiency, responsiveness, forward vision and rule of law for the welfare of the citizens.
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Hudáková Stašová, Lenka. "Assessment of Audit Activities in the Public Administration with a Focus on the Types of Audits : Practice in the Public Sector of the V4 Countries." Pénzügyi Szemle = Public Finance Quarterly 67, no. 3 (2022): 448–62. http://dx.doi.org/10.35551/pfq_2022_3_8.
Повний текст джерелаАнотація:
This paper focuses on audits of public administrations performed by Supreme Audit Offices (SAO). The aim of the paper is to assess the performance of audit activities by the highest audit institutions in the Visegrad Four (V4) countries with a focus on the types of audits performed (compliance audits, performance audits, financial audits) in the period of 2005-2020. Pearson’s correlation coefficient and Spearman’s correlation coefficient were used to test the set hypotheses. The study focuses on the relationships between the number of audits performed (especially compliance audits and performance audits) and the volume of audit findings, recommendations and actions. Compliance audits predominate in the Slovak Republic and Hungary. However, the current trend is to gradually increase the share of performance audits. Most performance audits were carried out in the Czech Republic. The analysis found a statistically significant relationship between the number of performance audits performed and the number of auditors’ recommendations in Poland and Hungary. In addition there is a statistically significant relationship between the number of performance audits performed and the number of audit findings in Poland and the Czech Republic.
11
Dillon, M. C. "DEVELOPMENTS IN PUBLIC SECTOR AUDIT: HOW EFFECTIVE ARE EFFICIENCY AUDITS?" Australian Journal of Public Administration 44, no. 3 (September 1985): 247–69. http://dx.doi.org/10.1111/j.1467-8500.1985.tb02444.x.
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Pratama, Widhi Setyo. "Perception of Auditors and Auditee on Public Sector Performance Audits." Policy & Governance Review 3, no. 1 (April 16, 2019): 60. http://dx.doi.org/10.30589/pgr.v3i1.121.
Повний текст джерелаАнотація:
This study aims to discuss the perceptions of auditors and auditees on public sector performance audits. This study analyzes how social processes and interactions are both in the performance audit process. They are in case of changes in the auditor's role in the future, which have the potential to cause problems of independence. The other is that the benefits and impacts of performance audit results have not been felt significantly. By using a qualitative approach, this study analyzes how the perceptions and relations of the two actors in the performance audit. In-depth and structured interview techniques are used as data collection methods from participants from auditors and auditees. Auditee's response was also analyzed to determine the extent of their resistance to the actions of auditors and their perception of the benefits of performance audits. The results of the study show that performance audits have not given a significant impact on policy performance improvements. There are differences in perceptions about expectations for the role of the auditor and the provision of recommendations that are more solutive. A significant difference in perception is also shown in the auditor's understanding of the auditee's business processes. It is due to the issues in the auditor's qualifications and experience that are influenced by their educational background. Other findings are the potential disruption of auditor independence due to lack of operationalization of the concept of independence and the amount of pressure from the auditee.
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Parker, Lee D., Kerry Jacobs, and Jana Schmitz. "New public management and the rise of public sector performance audit." Accounting, Auditing & Accountability Journal 32, no. 1 (November 29, 2018): 280–306. http://dx.doi.org/10.1108/aaaj-06-2017-2964.
Повний текст джерелаАнотація:
Purpose In the context of global new public management reform trends and the associated phenomenon of performance auditing (PA), the purpose of this paper is to explore the rise of performance audit in Australia and examines its focus across audit jurisdictions and the role key stakeholders play in driving its practice. Design/methodology/approach The study adopts a multi-jurisdictional analysis of PA in Australia to explore its scale and focus, drawing on the theoretical tools of Goffman. Documentary analysis and interview methods are employed. Findings Performance audit growth has continued but not always consistently over time and across audit jurisdictions. Despite auditor discourse concerning backstage performance audit intentions being strongly focussed on evaluating programme outcomes, published front stage reports retain a strong control focus. While this appears to reflect Auditors-General (AGs) reluctance to critique government policy, nonetheless there are signs of direct and indirectly recursive relationships emerging between AGs and parliamentarians, the media and the public. Research limitations/implications PA merits renewed researcher attention as it is now an established process but with ongoing variability in focus and stakeholder influence. Social implications As an audit technology now well-embedded in the public sector accountability setting, it offers potential insights into matters of local, state and national importance for parliament and the public, but exhibits variable underlying drivers, agendas and styles of presentation that have the capacity to enhance or detract from the public interest. Originality/value Performance audit emerges as a complex practice deployed as a mask by auditors in managing their relationship with key stakeholders.
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MICAH, Ezekiel Elton Mike, Taiwo IBITOMI, and Surajudeen IBRAHIM. "Value for Money Audit and Good Public Governance: Stakeholders’ Perception in Nigeria." European Journal of Accounting, Auditing and Finance Research 10, no. 6 (May 15, 2022): 31–45. http://dx.doi.org/10.37745/ejaafr.2013/vol10n6pp3145.
Повний текст джерелаАнотація:
Over the past decades, public sector performance has been at the forefront of the public management debate. Along with the advent of economic and budgetary crises, and new performance management reforms, the public sector has been under constant pressure around the world to deliver good governance and restore voters' faith in government institutions through the lenses of the value for money audit 6Es (Economy, Efficiency, Effectiveness, Environment, Equity and Ethics). It is against this backdrop, this study primarily assessed stakeholders' perceptions of the impact of value for money audits on good public governance in Nigeria. Different stakeholders who benefit from government actions in Nigeria make up the study's population while purposive sampling was used to choose 150 respondents and for analysis, the study employed ordinal logistic regression. The findings demonstrated a positive association between good governance and independent variables (economy, efficiency, effectiveness, equity and ethics audit), with marginal impact coefficients of .606, .059, 1.048, 0.30 and .053, and p-values of .000, .045, 0.21, .001 and 0.033 respectively. It is concluded that routine value for money audit is found to strengthen good governance in the Nigeria public sector. The study recommended that the government should continue to reduce costs through periodic economic audits and efficient audit, as this will improve the quality of governance in the public sector. More so environment, equity and ethics should be giving emphases.
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Conteh, Saikou, and Hamidah Hamidah. "Audit Expectation GAP in The Public Sector of The Gambia." Indonesian Accounting Review 11, no. 2 (July 22, 2021): 127. http://dx.doi.org/10.14414/tiar.v11i2.2489.
Повний текст джерелаАнотація:
In the private sector, the audit expectations deficit is a big concern. The audit expectations divide, on the other hand, is a new problem in the public sector that has received little attention from researchers. Just a few studies on the audit expectations deficit in the public sector have been conducted so far in the sense of financial audit. In the background of the above, this study centered on the audit expectations difference. The study was motivated by the importance of the financial audit feature in the Gambian public sector, as well as recent developments related to this type of audit in the country (such as rising expectations among users and associated problems in practice). As a result, the study aims to assess whether or not there is a difference in audit expectations in the Gambian public sector. According to the results of this report, there is an audit expectations deficit in the Gambian public sector when it comes to performance auditing. Interviews indicate that there is a broad gap in audit standards on several auditing topics. These include fraud detection exercises, management, executive and other parties' impact on auditors, audit report format, and widening the audit mandate to include policy merits.
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Dzomira, Shewangu. "Corporate Governance and Performance of Audit Committee and Internal Audit Functions in an Emerging Economy’s Public Sector." Indian Journal of Corporate Governance 13, no. 1 (June 2020): 85–98. http://dx.doi.org/10.1177/0974686220923789.
Повний текст джерелаАнотація:
This article seeks to examine corporate governance and the performance of audit committee and internal audit functions in an emerging economy’s public sector. These two functions form a part of imperative corporate governance aspects, and their effective performance ensures better service delivery by public sector agencies. The study is premised on stakeholder theory, which has turned out to be the central point of public sector discourses. The study is based on qualitative content analysis, which aspires to present information about corporate governance and effectiveness of audit committees and internal audit units in South Africa’s public sector. The findings suggest that there is good corporate governance in terms of the existence of audit committees and internal audit functions in the public sector. However, the results suggest that the audit committees and internal audit units in South Africa’s public sector are not effective. Absence of advice, implementation of recommendations and inadequacy of resources have undermined the performance of audit committees and internal audit units in South Africa’s public sector. The leadership and other assurance bringers ought to consider the findings elevated by the audit committees and internal audit and execute their commendation. Their findings should be urbanised into action plans that are implemented by management. Audit committees must improve their oversight on internal audit functions so that both units would effectively perform. The subsistence of successful audit committee and internal audit components in the public sector certifies proficient and effectual exploitation of resources for the gain of all stakeholders.
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Mir, Monir, Haiwei Fan, and Ian Maclean. "Public sector audit in the absence of political competition." Managerial Auditing Journal 32, no. 9 (October 2, 2017): 899–923. http://dx.doi.org/10.1108/maj-03-2016-1357.
Повний текст джерелаАнотація:
Purpose The paper aims to explore whether different models of public sector audit exist in China without adhering to the goals and objectives of public sector audit systems in democratic jurisdictions. Design/methodology/approach The study is based on a single embedded case study involving multiple methods of data collection including public documents, semi-structured interviews and site visits. The research methods and the analytical framework of the study draw on the concepts of political competition, public sector accountability and audit independence. Findings The study finds that the Chinese National Audit Office’s (CNAO) objectives derive from the neo-classical economic discourse and not from ideas of public accountability, as is the case in democratic parliamentary jurisdictions. The study finds that public sector audit in China functions in ways which are similar to that of internal audit. The CNAO may provide limited political and public accountability for Chinese public officials indirectly by enhancing their managerial accountabilities. Research limitations/implications The study goes against the prevailing view that supreme audit institutions which are part of the executive will lead to poor accountability of the public sector and increased public sector corruption. Practical implications The study suggests that enhancing managerial accountability in non-democratic (and pseudo-democratic) jurisdictions through public sector audit can by itself be of significant benefit. Further, such enhancements may also strengthen public sector accountability. Originality/value This paper fills a research gap by exploring public sector audit independence in a developing country with a unitary system of government.
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Giniyatullina, D. R. "Improving Internal Audit in the Public Sector." Accounting. Analysis. Auditing 6, no. 2 (April 11, 2019): 95–100. http://dx.doi.org/10.26794/2408-9303-2019-6-2-95-100.
Повний текст джерелаАнотація:
The transition to a digital economy, as well as structural changes generated in connection with this and a set of theoretical, methodological and practical issues related to the development of organizational and methodological support of subjects of internal financial auditing in public sector organizations, are relevant and most interesting for scientific study. The last decade has undergone a fundamental change in the organization of internal financial audits, associated with the implementation of international norms and standards in the legislation of the Russian Federation. In accordance with the international concept of state internal financial control, the division of internal control and internal auditing functions is carried out. In Russia, such a distinction at the legislative level was made in July 2013 by amending the Budget Code of the Russian Federation and delegating the appropriate budgetary authority to the administrators of the federal budget. The government of the Russian Federation has approved a program to improve the efficiency of public finance management for the period until 2018, which indicates the need to improve the quality of financial management in executive bodies and state (municipal) institutions. The practical implementation of this task is associated primarily with improving the quality of internal financial control and auditing.
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TAYLOR, J. C. "Public Sector Audit in Victoria: Leading Where?" Australian Accounting Review 8, no. 15 (May 1998): 36–39. http://dx.doi.org/10.1111/j.1835-2561.1998.tb00077.x.
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Jaffar, Nahariah, Sellywati Mohd Faizal, and Norazlan Alias. "INTERNAL AUDIT FUNCTION, MANAGEMENT SUPPORT AND CORPORATE GOVERNANCE IN PUBLIC SECTOR." Advanced International Journal of Banking, Accounting and Finance 4, no. 13 (December 31, 2022): 01–16. http://dx.doi.org/10.35631/aijbaf.413001.
Повний текст джерелаАнотація:
Having strong corporate governance (CG) in public sectors is very imperative. An effective CG may, to some extent, prevent mismanagement of public monies. Internal audit function might be a significant contributor to achieve this. However, little attention was given on the role of internal audit function within public sector’s CG subject. As such, this paper presents a conceptual discussion on the potential effects of internal audit function attributes on the Malaysian public sector’s CG, and the potential moderating effect of management support on this relationship. Institutional and agency theories were employed to synthesise relevant literature on internal audit function, management support, and CG in public sector setting. Subsequently, a conceptual framework was developed and ten propositions were established. The originality of this paper was in its comprehensive arguments on the possible association of internal audit function attributes on CG of the Malaysian public sector. Moreover, this paper attempted to examine the role of management support in this association. Additionally, the use of the institutional and agency theories offered essential insights pertaining to internal audit function attributes and management support subjects within the context of CG of the public sector. This study is timely in that it offers insights into how the internal audit function may improve the management of public financial resources.
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Purnamasari, Pupung, and Rudy Hartanto. "Determinants of effectiveness of computer-assisted audit techniques in the public sector." Problems and Perspectives in Management 20, no. 4 (November 28, 2022): 250–63. http://dx.doi.org/10.21511/ppm.20(4).2022.19.
Повний текст джерелаАнотація:
The increasing complexity of transaction processes in every organization, both private and public, has led auditors to develop computer-assisted audit techniques (CAATs). However, potential risks, difficulties, and challenges can hinder the effective implementation of CAATs. The purpose of this study was to examine the factors that influence the effectiveness of the implementation of CAATs in the auditor public sector. The study collected the data by distributing questionnaires to respondents. The sample comprised 225 government auditors in Indonesia, namely the Audit Board of the Republic of Indonesia (BPK). The data were analyzed using the least squares structural equation modeling and importance performance matrix analysis (IPMA). The results show that auditor competence and system quality support the effectiveness of using CAATs. In addition, policies and audit evidence do not affect the effectiveness of CAATs’ use. Other test results using IPMA show that the most critical variable influencing performance is competence in support of increasing the effectiveness of CAATs. These findings indicate that the effectiveness of CAATs use in BPK as a government audit agency requires the support of auditor competence and system quality.
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Bradbury, Michael E. "Large audit firm premium and audit specialisation in the public sector." Accounting & Finance 57, no. 3 (September 9, 2015): 657–79. http://dx.doi.org/10.1111/acfi.12167.
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Antoniuk, Olena, Natalia Koval, Svitlana Savitska, Yaroslavna Mulyk, Natalya Kuzyk, and Marianna Koshchynets. "Development of internal control and audit in Ukraine." Independent Journal of Management & Production 12, no. 6 (November 1, 2021): s376—s390. http://dx.doi.org/10.14807/ijmp.v12i6.1761.
Повний текст джерелаАнотація:
Control plays an important role in ensuring the efficient use of funds, both public and business sectors of the economy. The purpose of the article is to consider the role of the State Audit Service of Ukraine in the implementation of financial state control. The study is based on the analysis of reports of the State Audit office of Ukraine on the results of state financial audits of health care institutions, which last took place in 2019. The analysis of the reports of the Ministry of Finance of Ukraine allowed to establish the effectiveness of the state financial audit at the national level during last three years. The article provides answers to the following questions: i) what tasks are performed by the State Audit office of Ukraine; ii) features of external and internal audit of public sector entities in Ukraine; iii) the effectiveness of internal audit at the national level on the basis of state financial audits; iv) problematic issues of internal audit development on the example of health care institutions; v) the main directions of development of the state internal audit in Ukraine.
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Jóhannesdóttir, Anna Margrét, Stina Nielsson Kristiansson, Niina Sipiläinen, and Riikka Koivunen. "Internal audit in the public sector – comparative study between the Nordic countries: The development of internal auditing within the public sector in the Nordic countries." Veftímaritið Stjórnmál og stjórnsýsla 14, no. 2 (June 20, 2018): 19–44. http://dx.doi.org/10.13177/irpa.a.2018.14.2.2.
Повний текст джерелаАнотація:
The subject of this paper is a comparative study about the current status of internal audit within the public sector in the Nordic countries. The aim is to understand the basis and recognize trends in the development of internal audit in the public sector in these countries. The status of internal audit within each country, Denmark, Finland, Iceland, Norway and Sweden, is presented and also the regulatory basis, laws and regulations, for internal audit and the main challenges that internal auditing faces. Finally, the opportunities for further development of internal audit in the public sector are addressed. The International Standards for Internal Auditing are well recognized and in use in all the countries. There are differences between these countries in their approach of the regulatory framework for internal audit and the arrangement of the operation of internal audit units. Therefore, further development of internal auditing should be pursued in cooperation and to harmonize the regulatory bases in these countries and to learn from each other when implementing internal audit in the public sector.
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Stanojević, Slobodan. "Sequential sampling in the public sector audit procedure." Revizor 24, no. 94 (2021): 81–88. http://dx.doi.org/10.5937/rev2194081s.
Повний текст джерелаАнотація:
A fundamental weakness of the audit procedure of financial statements in the public sector is eliminating the functionality of sampling and thus the importance of the concept of materiality. The experience of the State Audit Institution (SAI) shows that 100% of the examination of documentation dominates in practice. Non-statistical sampling methods have a significant advantage because they put the scope of testing in the foreground as a matter of professional audit judgment. In contrast, statistical sampling requires the use of a statistical apparatus, usually an interval of confidence, which may or may not be decisive in determining the magnitude of the error. In addition, the importance of spending budget money requires the highest levels of accuracy in testing documentation, which extrapolated to the population does not have to be significant.
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Asaolu, Taiwo Olufemi, Samuel Adebayo Adedokun, and James Unam Monday. "Promoting Good Governance through Internal Audit Function (IAF): The Nigerian Experience." International Business Research 9, no. 5 (April 27, 2016): 196. http://dx.doi.org/10.5539/ibr.v9n5p196.
Повний текст джерелаАнотація:
<p>The subject of governance has become a pertinent issue for business, government, politics, and the general public. In both the private and the public sectors, there is an increasing demand for good governance in terms of accountability and transparency, and internal audit function within organizations has an important role to play in the achievement of these objectives. This study therefore assessed the effects of internal audit function (IAF) on good governance in the public sector in Nigeria. Primary data was obtained through the administration of structured questionnaire to purposively selected respondents comprising Head of Internal Audit, Director of Finance and Supplies, and Head of Local Government Administration, in 33 public sector organizations in Oyo State, Southwestern Nigeria. A total of 99 respondents participated in the study. IAF was measured by independence of internal audit system, scope of work, professional competence, examination process, and management support, while quality of service, management of public resources measured good governance. Data obtained was analysed using correlation analysis and multiple regression technique. The results showed that the effectiveness of IAF in Nigerian public sector organisations was moderate since internal audit system in the public organisations was not absolutely independent and professional competence was limited due to the challenge of insufficient funds to successfully carry out its duties. Moreover, the study revealed that IAF had significant and positive effect on the quality of service delivery and management of resources in the public organisations. The study concluded that internal Audit function is a veritable tool for promoting good governance in the Nigerian Public Sector. This study therefore recommended that there should be legal mandate in public sector organisations that allows government information to be publicly published and special funds should be made available to internal auditors as it would enhance effectiveness of internal audit function and boost good governance in the organisations.</p>
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Suhernita, Suhernita, and Husna Roza. "Personal Factors and Acceptance of Dysfunctional Audit Behaviour: Evidence from Indonesian Public Sector Audit." GATR Global Journal of Business Social Sciences Review 3, no. 4 (October 16, 2015): 36–43. http://dx.doi.org/10.35609/gjbssr.2015.3.4(6).
Повний текст джерелаАнотація:
Objective - This study examines various personal factors that influence auditor's acceptance of Dysfunctional Audit Behaviours in the Indonesian public sector audit Methodology/Technique - The data used in this study were gathered by means of questionnaires to auditors at the Indonesian Supreme Audit Board (BPK) in three provinces in Sumatera Island (West Sumatera, Riau and Jambi). The data were analyzed using Path analysis by means of SmartPLS 2.0 Software Package. Findings - The findings of this study suggest that several personal characteristics of public sector auditor such as external locus of control and turnover intention contribute to auditor's acceptance of DAB. However, inconsistent with previous studies on auditors in public accounting firms, this study fails to support the association of personal characteristics such as auditor's self-rated performance and organizational commitment to the acceptance of DAB. Novelty - Unlike those of private sector audit, only a few studies investigating auditor acceptance of dysfunctional audit behaviour (DAB) in the public sector have been conducted. This study fills the theoretical gap in that area within the context of Indonesian public sector audit. Type of Paper - Empirical Keywords: Audit; Public Sector; Dysfunctional Behaviour; Locus of Control; Performance
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Vasilev, Presiyan. "Audit Opinions in the Public Sector: Nature and Types." Socio-Economic Analyses 13, no. 2 (December 21, 2022): 260–69. http://dx.doi.org/10.54664/ruhx1309.
Повний текст джерелаАнотація:
In order to reach the statement of an audit opinion, it is necessary to perform various activities that serve as a guarantor, so that the audited organization carries out its activities in accordance with the legal and by-law requirements and the general framework for financial reporting. The main purpose of the article is to clarify the nature and types of audit opinions expressed by the National Audit Office of Bulgaria for the period 2005–2020. The main conclusion reached is that public sector organizations should improve their internal control environment, which would help accounting.
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Ситнов and Alyeksyey Sitnov. "Standardization of Audit of Entities of Public Sector of Economy." Auditor 2, no. 9 (September 25, 2016): 11–20. http://dx.doi.org/10.12737/21467.
Повний текст джерелаАнотація:
Th e paper essentially generalizes and systematizes the views on audit of subjects of the state sector of the economy.
In the study the author outlined his views on the possibility of applying the standards of INTOSAI and the audit chamber
of the Russian Federation in the audit of these entities.
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Drăgușin (Trincu-Drăgușin), Cristina-Petrina, Ileana Cosmina Pitulice, and Aurelia Ștefănescu. "Harmonisation and Emergence Concerning the Performance Audit of the EU Member States’ Public Sector. Romania’s Case." Sustainability 13, no. 7 (March 25, 2021): 3673. http://dx.doi.org/10.3390/su13073673.
Повний текст джерелаАнотація:
The complexity of the public sector generated by the mobilisation and use of significant financial resources, national cultural factors, the heterogeneity of the provision of public services, the numerous interested parties, the increasing demand for the quality of public services, the information asymmetry, require an actor to provide credible assurance regarding the proper management of public financial resources. In this context, performance audits are the link between public sector entities and stakeholders. The research has two components: the first component analyzes the degree of harmonization of the regulations specific to the performance audit in Romania with the International Standards of Supreme Audit Institutions (ISSAI); the second component analyses the degree of transparency of performance audit information by the SAIs of the EU Member States, through their official websites. In this regard, we have resorted to an in-depth longitudinal study, content analysis and disclosure index. The research results highlighted that the Romanian SAI has adopted in its normative framework the foremost ISSAI provisions on performance audit and the harmonization degree has systematically improved correlative with the regulatory revisions. The degree of disclosure for performance audit-specific information by the EU member state SAIs is high.
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Pilt, Lehti, Aire Seene, Tiina Ristolainen, Kaire Kesküla, and Tuuli Rasso. "Public sector-university cooperation: MOOCs on environmental audit." eucen Studies eJournal of University Lifelong Learning 3, no. 1 (December 30, 2019): 5–12. http://dx.doi.org/10.53807/0301rxba.
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Kudus, Norhidayu, and Mazlina Mustapha. "Internal Audit in Malaysian Public Sector: Qualitative Approach." Advanced Science Letters 23, no. 9 (September 1, 2017): 8060–64. http://dx.doi.org/10.1166/asl.2017.9835.
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Bunn, Michelle, Robyn Pilcher, and David Gilchrist. "Public sector audit history in Britain and Australia." Financial Accountability & Management 34, no. 1 (October 13, 2017): 64–76. http://dx.doi.org/10.1111/faam.12143.
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Chowdhury, Riazur R., John Innes, and Reza Kouhy. "The public sector audit expectations gap in Bangladesh." Managerial Auditing Journal 20, no. 8 (October 2005): 893–908. http://dx.doi.org/10.1108/02686900510619719.
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Magrane, Johnathan, and Sue Malthus. "Audit committee effectiveness: a public sector case study." Managerial Auditing Journal 25, no. 5 (May 25, 2010): 427–43. http://dx.doi.org/10.1108/02686901011041821.
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Janse van Rensburg, Jacobus Oosthuizen, and Philna Coetzee. "Internal audit public sector capability: a case study." Journal of Public Affairs 16, no. 2 (June 19, 2015): 181–91. http://dx.doi.org/10.1002/pa.1574.
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Wibowo, Andi. "PROMOTING DEVELOPMENT PROGRAM EFFECTIVENESS: THE EXPECTED ROLE OF PUBLIC SECTOR AUDIT IN STATE FINANCE MANAGEMENT." Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 5, no. 2 (December 26, 2019): 103. http://dx.doi.org/10.28986/jtaken.v5i2.358.
Повний текст джерелаАнотація:
Public sector audit has an important role in development by improving transparency and accountability of state finance management. It is observed, however, that many development programs do not meet their objectives. It indicates that the current public sector audit has not been adequate to promote development program effectiveness. The objective of this research is to confirm whether the current public sector audit approach is not adequate to promote development program effectiveness and what additional roles are expected to be fulfilled by public sector audit. This study is based on the Indonesian context and uses a qualitative methodology where 27 semi-structured interviews were conducted to Member of Parliament and officials of the Supreme Audit Institution (SAI) and government entities in Indonesia. The study shows that the existing public sector audit has not been adequate to promote development program effectiveness because it pays more attention to financial and compliance aspects of the development program. Moreover, it also focuses on a completed development program. Stakeholders expect that public sector audit also needs to provide the solution, provide preventive measures, create a good environment and produce useful information for decision making.
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Alqudah, Hamza Mohammad, Noor Afza Amran, and Haslinda Hassan. "Extrinsic Factors Influencing Internal Auditors’ Effectiveness in Jordanian Public Sector." Review of European Studies 11, no. 2 (May 20, 2019): 67. http://dx.doi.org/10.5539/res.v11n2p67.
Повний текст джерелаАнотація:
This study focuses on the extrinsic factors, namely, top management support, complexity, independence, and internal audit department’s size that are out of internal auditors' control affecting their effectiveness in the Jordanian public sector. The current study also tries to improve understanding of the extrinsic factors affecting internal auditors’ ability to achieve the assigned goals in order to highlight internal auditors’ effectiveness. Resource-based and agency theories were used in developing the research model. Two sets of questionnaires were distributed among the financial managers and internal audit managers. The results reveal that top management support, independence, and the size of internal audit department play a significant and positive role on the effectiveness of internal auditors, whereas complexity of the task has been found to make a negative impact on the level of their performance. Given the significance of the public sector within the Jordanian economy, the findings are valuable for the internal audit function, regulators, and decision-makers in proposing new legislation and regulations of an internal audit function. Future studies may look into other factors that may restrict internal audit performance, such as organizational culture and pay satisfaction.
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Andrianto, Nico, Iwan Purwanto Sudjali, and R. Luki Karunia. "Assessing the development of performance audit methodology in the supreme audit institution: The case of Indonesia." Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 7, no. 1 (June 28, 2021): 19–37. http://dx.doi.org/10.28986/jtaken.v7i1.554.
Повний текст джерелаАнотація:
Badan Pemeriksa Keuangan (BPK), or The Audit Board of the Republic of Indonesia, has introduced performance audits intensively since public sector audit reforms were initiated in 2001. However, the implementation of performance audits still faces several obstacles. This study examines the development of the performance audit methodology in BPK, which can be divided into three stages: before the revitalization of BPK in 2006, the initial development of performance audits during 2006-2010, and the maturity of the implementation of performance audits since 2011. This study concludes that several key factors have affected the implementation of performance audits at BPK, including the development of audit guidelines, the dynamics of medium-term government planning, the focus of the BPK’s Management, and assistance provided by other supreme audit institutions (SAI). To address new realities and challenges in the future, more sophisticated performance audit methods need to be adopted by BPK, such as big data analytics, the adoption of governance audits, and employing public policy analysis. Without adopting such methods, the institutionalization of effective performance audits might not be achieved in the future.
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Anojan, Vickneswaran. "Factors Affecting Internal Audit Reporting on Public Sector in Sri Lanka." JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) 6, no. 2 (March 26, 2022): 22. http://dx.doi.org/10.26675/jabe.v6i2.21265.
Повний текст джерелаАнотація:
The main purpose of this study is to identify significant factors affecting the effectiveness of internal audit reporting in public sector in the Northern Province, Sri Lanka. This study used the primary data collected from the heads of departments, divisions, and internal auditors in public sector in the Northern Province of Sri Lanka through the developed questionnaire. The regression analysis confirmed that the tested factors significantly affected the effectiveness of internal audit reporting, especially accountability and transparency, while internal auditor independence more significantly affected the effectiveness of internal audit reporting. All tested factors were significantly correlated with the effectiveness of internal audit reporting, except materiality. This study was based on the data collected from public sector in the Northern Province of Sri Lanka, therefore the findings of this study could be generalized to the other public sector organizations in the other provinces of Sri Lanka. According to the statistical results, it is suggested that the more the internal auditor independence of as well as internal auditor accountability and transparency, the more the effectiveness of internal audit reporting in public sector in the Northern Province of Sri Lanka. This is the first study evaluating significant factors affecting the effectiveness of internal audit reporting in public sector in Sri Lanka.
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Redmayne, Nives Botica, Michael E. Bradbury, and Steven F. Cahan. "The Association between Audit Committees and Audit Fees in the Public Sector." International Journal of Auditing 15, no. 3 (August 3, 2011): 301–15. http://dx.doi.org/10.1111/j.1099-1123.2011.00436.x.
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Assakaf, Ebrahim Ahmed, Rose Shamsiah Samsudin, and Zaleha Othman. "Public Sector Auditing and Corruption: A Literature Review." Asian Journal of Finance & Accounting 10, no. 1 (May 5, 2018): 227. http://dx.doi.org/10.5296/ajfa.v10i1.13029.
Повний текст джерелаАнотація:
The notion that auditing could reduce corruption has received considerable attention in both business and academia. The purpose of the current study is to explore the latest trends and gaps in the literature that investigate the link between corruption and public sector auditing. It is based on reviews of the academic literature and draws general conclusions on the status of the latest findings. The previous literature on corruption focused on economic and political perspectives. Although evidence suggests that public sector auditing helps to combat corruption, there is still a huge gap in the knowledge of this area, especially concerning the functional role of public sector auditing in corruption detection and deterrence in developing countries. Moreover, there is a scarcity of literature that explains in depth how audit types conducted by the Supreme Audit Institution (SAI) may contribute to a reduction in corruption, and which types of audit are more effective. There is also minimal in-depth sharing on the challenges that public sector auditing faces in detecting and preventing corruption.
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Wicaksono, Dharu, and Gideon Setyo Budiwitjaksono. "EVALUASI PELAKSANAAN PROBITY AUDIT DALAM RANGKA AKUNTABILITAS PENGELOLAAN DANA SEKTOR PUBLIK." Jurnal Proaksi 8, no. 2 (October 17, 2021): 417–27. http://dx.doi.org/10.32534/jpk.v8i2.1877.
Повний текст джерелаАнотація:
This research is aimed at conducting "Evaluationof The Implementation of Probity Audit in the frameworkof Accountability of Public Sector Fund Management" against Government Agencies that have obligations and tupoksi to conduct probity audits. Methods applied in the discussion apply qualitative methods through the application of inpretive phenomenology. It is used by researchers in order to explore an individual's understanding of his environment and also to understand a person's perspective on a personal experience, especially related to the implementation of probity audits, especially those conducted by the Mojokerto City Inspectorate. The results that can be concludedare about the Probity Audit of procurement of goods and services carried out by the Mojokerto City Inspectorate so far is considered to still require a number of improvements seen from the three stages in the implementation of Probity Audit conducted, namely Planning, Implementation and Utilization of its Report. But the effectiveness of Probity Audit on the procurement of goods and services is considered very effective against public sector fund management accountability in view of the willingness and high awareness from the auditorship of the Mojokerto City Inspectorate and Local Government Organizations (OPD) for the benefits of Goods and Services audit probity activities that have until now been obtained.
Keywords: Accountability, Procurement of Goods and Services, Probity Audit
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Loke, Chew Har, Suhaiza Ismail, and Fatima Abdul Hamid. "The perception of public sector auditors on performance audit in Malaysia: an exploratory study." Asian Review of Accounting 24, no. 1 (February 1, 2016): 90–104. http://dx.doi.org/10.1108/ara-12-2013-0082.
Повний текст джерелаАнотація:
Purpose – The purpose of this paper is to explore the perception of public sector auditors on performance audit in Malaysian public sector entities. In particular, this study elicits the respondents’ opinions on the elements of performance audit, the need for involvement of auditors in policy making, relevant experts to undertake a performance audit, major constraints in carrying out performance audit and the potential of performance audit to improve public administration. Design/methodology/approach – The study employed a postal questionnaire method to seek the perception of the auditors. The questionnaire was distributed to the population of public sector auditors in the National Audit Department in Malaysia and a total of 503 usable responses were received. The responses were analysed using descriptive statistical analysis including mean score and mean score ranking. Findings – The results reveal that auditors were of the opinion that effectiveness element should be one of the performance audit elements and that public sector auditors should be given the opportunity to influence policy decisions. In addition, the results show that the public auditor is not the only profession that can carry out performance audit, but can team up with other professions. In relation to constraints in performance audit, “Lack of cooperation and commitment from auditees in conducting a performance audit” was claimed to be the topmost constraint. Furthermore, performance audit was claimed to be able to enhance public accountability, as well as to enable more economical, efficient and effective utilising of public resources. Originality/value – This paper is one of few studies on public sector auditing particularly on performance auditing in the context of a developing country (i.e Malaysia).
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Ahmi, Aidi, Siti Zabedah Saidin, and Akilah Abdullah. "Examining CAATTs Implementation by Internal Auditors in the Public Sector." Indian-Pacific Journal of Accounting and Finance 1, no. 2 (April 1, 2017): 50–56. http://dx.doi.org/10.52962/ipjaf.2017.1.2.14.
Повний текст джерелаАнотація:
Computer Assisted Audit Tools and Techniques (CAATTs) are not new for auditors, and it needs to be adopted to gain the audit efficiency and effectiveness especially in a current era of technology. This paper examined the implementation of CAATTs by internal auditors in the public sector. Accordingly, this research reports the results from 12 interviews made with internal audit departments in public sector in both federal and state level in Malaysia. This research found that the implementation of CAATTs by internal auditors in public sector is still low due to lack of expertise, high implementation and maintenance cost, limited access of auditee’s data, and most of them prefer to conduct the audit manually. Furthermore, it is not mandatory for them to use CAATTs. The evidence is a contrast with the encouragement made by the government to improve the IT usage in public sector. The results implied that training for future auditors in CAATTs to ensure the successful implementation is crucial. For CAATTs to be a success, the head of internal audit also must have the awareness about the importance of CAATTs as well as enforcement of its implementation.
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Domokos, László, Erzsébet Németh, and Katalin Jakovác. "Supporting the Performance and Efficiency of Governance – Expediency Control and Performance Measurement in SAI’s Audit." Public Governance, Administration and Finances Law Review 1, no. 1 (June 30, 2016): 72–95. http://dx.doi.org/10.53116/pgaflr.2016.1.5.
Повний текст джерелаАнотація:
The main goal of the management of public funds and public assets is to promote social well-being. In order to realize this main goal and to evaluate individual measures, it is indispensable to sub-categorize the primary objective, determine the hierarchy of objectives, assign measurable criteria to the objectives, evaluate performance, and provide feedback. By performing objective, professionally-sound evaluations and providing feedback, independent audits contribute significantly to the improvement of performance. A basic requirement of all audits, however, is the auditability of the objective’s implementation and effectiveness, and the definition of performance criteria for each objective. A large part of the proven methods and tools used in the for-profit sector for performance assessment can be applied successfully at organizations of the public sector as well. The audit findings of the State Audit Office of Hungary (SAO) confirm that the management and control systems of both public entities and state-owned enterprises need to be improved significantly in order to ensure good governance and public sector management. Indicators that capture and adequately measure the effectiveness and efficiency of public spending are important prerequisites for the efficient management of public funds and for the planning process.
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Faisal, Malik Muhammad, Manzoom Akhtar, and Kashif Mehmood. "ECONOMICS POLICIES ANALYSIS & FINANCIAL DECISIONS MAKING BY EMERGING MARKETS DURING UNCERTAINTIES: AN ASIAN PERSPECTIVE." Pakistan Journal of Social Research 04, no. 03 (September 30, 2022): 632–41. http://dx.doi.org/10.52567/pjsr.v4i03.752.
Повний текст джерелаАнотація:
The primary purpose of auditing is to increase openness and accountability in both the public and private sectors. In Pakistan's public and private sector enterprises, the word "audit quality" is a contentious subject. It is critical to maintain audit quality since it aids in the reduction of agency problems in the public sector. When the interests of ministries conflict with those of the public and the government, an agency dilemma occurs. The agency problem, develops when management is unable to take responsibility for where monies have been allocated to achieve the desired results. As a result, audit committees have the ability to alter internal and external audit competence, which has an impact on audit quality. The purpose of this research was to see if there is a link between the efficacy of audit committees, internal audit functions, and external audit fees in Malaysian public companies. This study used a demand-side strategy to look into the relationship between audit committee expertise and internal audit function with external audit fees. With the help of SPSS software, other statistical methods such as descriptive frequencies (demographic analysis) and reliability were employed to determine the extent and direction of relationship between variables. For the purposes of the underlying study, these statistical tools have shown the descriptive and influential relationship between the major factors of Audit quality. The findings of the underlying study reveal that there is no impact of the selected predictor variables on the dependent variable of the study. Keywords: Performance Audit, Top Management Support, Autonomy to Implement Audit Techniques, Audit Quality.
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Iwanowicz, Bartłomiej. "Key audit matters in audit reports of selected public interest entities." Zeszyty Teoretyczne Rachunkowości 2019, no. 105 (161) (December 22, 2019): 9–16. http://dx.doi.org/10.5604/01.3001.0013.6052.
Повний текст джерелаАнотація:
The main purpose of the article is to categorize key audit matters (KAM) of a financial statement and to determine the frequency of their occurrence. The research method is based on analyzing annual consolidated financial statements (annual reports) and the reports of the independent auditor, which were published in the last 12-month period available as at the day of examination (the periods mainly ended December 31, 2017, and March 31, 2018). Deductive and inductive reasoning, using analysis and synthesis methods, were used to formulate the results. The research was performed for 156 companies listed on the Warsaw Stock Exchange. The analysis covered all companies from the following ten sector indices (WIG): construction, IT, real estate, food, utilities, oil & gas, mining, energy, automotive and chemicals. Targeting the scope of the research to all entities listed within the ten sector indices (WIG), and conducting the analysis based on the latest market data, demonstrates the originality and usefulness of the article.
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Muhamad Rafly Herdiansyah, Dirvi Surya Abbas, Imam Hidayat, and Mohammad Zulman Hakim. "PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT." Akuntansi 1, no. 4 (November 15, 2022): 121–34. http://dx.doi.org/10.55606/jurnalrisetilmuakuntansi.v1i4.116.
Повний текст джерелаАнотація:
This research was conducted to test the effect of variables of Company Size, Fee Audit, AuditTenure, and Rotation audit on Audit Quality. The sample in this study amounted to 59 primaryconsumer sector companies listed on the Indonesia Stock Exchange for the period 2018-2020which were selected based on purposive sampling methods and also referred to the selectedcriteria. The sample data was obtained by 59 companies with a total sample of 177. The qualityof audits in the study was measured using a proxy of the size of a public accounting firm. Theanalysis technique used is logistic regression with a significance rate of 5%. The results showedthat (1) The Size of the Company had a significant positive effect on audit quality (2) Fee Audithad a significant effect on audit quality (3) audit tenure had no significant effect Positive toAudit Quality (4) Audit Rotation has no effect on Audit Quality.
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Alqaraleh, Mithkal Hmoud, Mohammad Odeh Salem Almari, Basel J. A. Ali, and Mohammad Salem Oudat. "The mediating role of organizational culture on the relationship between information technology and internal audit effectiveness." Corporate Governance and Organizational Behavior Review 6, no. 1 (2022): 8–18. http://dx.doi.org/10.22495/cgobrv6i1p1.
Повний текст джерелаАнотація:
Internal audit effectiveness has become critical in helping businesses achieve their objectives. In today’s business world, information technology (IT) is frequently used in internal audit activities. Internal auditing is an important part of an organization’s control. Because internal audit and information technology play such important roles in each firm, this study looks at the function of organizational culture (OC) in mediating the link between the efficacy of information technology and internal audit in the Jordanian public sector. The study looks at this issue by gathering information from 153 internal auditors in Jordanian public enterprises. According to the findings of the study, information technology use and OC support are critical to increasing the efficacy of internal audits. The findings indicate that there is a considerable association between information technology and the efficacy of internal audits. Additionally, organizational culture has a key role in mediating the link between information technology and the success of internal audits. Future studies may examine managerial support and internal audit compliance