Zobrazeno 1 - 10
of 1 680
pro vyhledávání: '"Performance Audit"'
Publikováno v:
The Politics and Governance of Blame, 2024.
Externí odkaz:
https://doi.org/10.1093/oso/9780198896388.003.0014
Autor:
Andreea Hancu-Budui, Ana Zorio-Grima
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 27, Iss 2 (2024)
This article seeks to bring evidence on public value co-creation between public auditors and auditees, with a focus on the environment, as a matter of pressing interest for the citizens. We analyse data from performance audit reports issued by the Eu
Externí odkaz:
https://doaj.org/article/193eb946993c4e579364942af773a0eb
Autor:
Asta Šaliene
Publikováno v:
Buhalterinės Apskaitos Teorija ir Praktika, Vol 29 (2024)
The article raises the problem of the need to reconceptualize the framework of the impact factors of the performance audit performed by Supreme Audit Institutions (SAI). The research aims to identify performance audit impact factors and propose an ex
Externí odkaz:
https://doaj.org/article/ca657a96293e440ebe56ee98fcb15bf3
Publikováno v:
Taṣvīr-i salāmat, Vol 15, Iss 1, Pp 64-83 (2024)
Background. Measuring the efficiency, effectiveness and economic efficiency in the public sector and accordingly allocating resources based on the accepted indicators leads to an increase in public welfare. This study aimed to develop and validate a
Externí odkaz:
https://doaj.org/article/903aed25e3cd472491f3457043c74c25
Publikováno v:
Public Policy and Administration, Vol 23, Iss 1, Pp 39-50 (2024)
The relevance of the study is due to the need to improve the efficiency of budget investments in the Republic of Kazakhstan. Performance audits of the use of these investments will reveal opportunities to optimize expenditures and increase the overal
Externí odkaz:
https://doaj.org/article/6b447b367ac648a6b9573697a8fdc95a
Autor:
Y. Liu
Publikováno v:
Финансы: теория и практика, Vol 27, Iss 4, Pp 80-92 (2023)
At the present time, performance audit has become a major work responsibility of auditing institutions in the world. In China, as the reform of national governance and financial modernization progresses, performance audit has received increasing atte
Externí odkaz:
https://doaj.org/article/cc1221a78b7e49ada04ed6384d5300ed
Autor:
Yuelong Zhang
Publikováno v:
Vestnik of Vitebsk State Technological University, Vol 44, Iss 1, Pp 161-170 (2023)
This article discusses the problems of conducting government audits, which include checking the administration itself (government programs). The demand for performance auditing has increased in recent years. This article describes foreign experience
Externí odkaz:
https://doaj.org/article/59346d283e9f4f159ccc650fa2c60fb9
