Effectiveness of Follow-Up on Performance Auditing Issues in Practice: A Governance Network Perspective by Sarimah Umor, Zarina Zakaria, Noor Adwa Sulaiman

“…Practitioner/ Policy implication: Supreme Audit Institution (SAI) must find a way to reduce the hierarchical nature of its work by entrenching its strategy, structure and process to ease governance arrangements and networking between various actors outside the SAI organisation in resolving the audit issues raised in the AG report through effective follow-up practice. …”
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Effectiveness of Follow-Up on Performance Auditing Issues in Practice: A Governance Network Perspective by Sarimah Umor, Zarina Zakaria, Noor Adwa Sulaiman

“…Practitioner/ Policy implication: Supreme Audit Institution (SAI) must find a way to reduce the hierarchical nature of its work by entrenching its strategy, structure and process to ease governance arrangements and networking between various actors outside the SAI organisation in resolving the audit issues raised in the AG report through effective follow-up practice. …”
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Effectiveness of Follow-Up on Performance Auditing Issues in Practice: A Governance Network Perspective by Sarimah Umor, Zarina Zakaria, Noor Adwa Sulaiman

“…Practitioner/ Policy implication: Supreme Audit Institution (SAI) must find a way to reduce the hierarchical nature of its work by entrenching its strategy, structure and process to ease governance arrangements and networking between various actors outside the SAI organisation in resolving the audit issues raised in the AG report through effective follow-up practice. …”
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ANALISA YURIDIS PERALIHAN TEMPAT PEMERIKSAAN IMIGRASI BANDAR UDARA INTERNASIONAL HALIM PERDANA KUSUMA KE DALAM WILAYAH KERJA KANTOR IMIGRASI KELAS I KHUSUS JAKARTA SELATAN (Juridic... by Taufik H Simatupang

“…Then , it comes to the result of findings of the Supreme Audit Institution. The second, It is ready to perform its tasks and functions because of its capacity of human resources and the sufficient of the budget. …”
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New Quality of the Accounting Chamber of Ukraine: Development Strategy by V. Nevidomyi, K. Kanonishena-Kovalenko

“…The international approaches to strategic planning in supreme audit institutions and current experience of European countries in developing such strategies are explored. …”
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EXTERNAL AUDIT SYSTEMS by Petrica Stoica

“…The purpose of the external audit performed by the Supreme Audit Institutions (SAI) is to assure the proper use of the public funds, a good management and the public and private accountability of the authorities, through the published objective rapports.…”
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Performance Audit, an Independent Assessment Instrument for the Management of Public Institutions by Iliodor Tiberiu PLESA

“…The activity of public institutions in Romania is extremely important in the context of ensuring the good functioning of Romanian society as a whole.The article analyzes the effect of the performance audit performed by the Romanian Court of Accounts at the level of the public institutions on the efficiency, effectiveness and economy of the public resources used by them.Also, is analyzed the international framework regarding the performance audit, with a range of issues found at other Supreme Audit Institutions of INTOSAI.…”
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Performance Audit in the Public Sector in Romania - Essential Tool for Efficient Management by Lia-Cristina TICLEA, Mihaela NECULITA, Dochita Doina BASALIC, Miruna CARBUNARU

“…This article presents an analysis of the current situation of performance audit in Romania and identifies the differences and similarities between this type of auditing and the other types of auditing missions made by supreme auditing institutions: financial audit and regularity audit. …”
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Public Auditors' Professionalization at International Level by Iliodor Tiberiu Plesa

“…Also, during the paper, the different practices used by the supreme audit institutions regarding the professionalization of their specialized personnel (public auditors) and the INTOSAI proposals on this issue will be addressed.…”
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Information Technology Audit and The Practice of The Turkish Court of Accounts by Musa Kayrak

“…This study broadly defines information technology audit and provides a comprehensive explanation of the experiences of the Turkish Court of Accounts and recommendations for supreme audit institutions (SAI)…”
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Identification of Risks to the Achievement of Climate Neutrality Targets – in Order to Audit the Riskiest Branches of the Hungarian Economy by Gyula Pulay

“…The implementation of new practices is assisted by the supreme audit institutions, among them the State Audit Office of Hungary, with advice based on their audits. …”

Identification of Risks to the Achievement of Climate Neutrality Targets – in Order to Audit the Riskiest Branches of the Hungarian Economy by Gyula Pulay

“…The implementation of new practices is assisted by the supreme audit institutions, among them the State Audit Office of Hungary, with advice based on their audits. …”
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The Role of the Court of Auditors in Carrying Out the External Control within a Public Entity by Camelia Madalina BELDIMAN

“…The strategic objectives of the institution are: correct and efficient management and use of public funds; protection of Romanian and European community financial interests; strengthening the institutional capacity as an independent, professional and credible institution of external public control and audit of public funds; ensuring the harmonization with the international standards adopted by the International Organization of Supreme Audit Institutions (INTOSAI) and with the European Guidelines; implementation of the harmonized legislative framework in the external public audit area, as the international good practice evolves.…”
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How the strategies to fight corruption adopted by Brazilian's State Audit Courts are influenced by per capita income? by Robson Fernandes Soares, Rodolfo Coelho Prates, Márcio José Assumpção

“…Although the Supreme Audit Institutions (SAIs) are recognized as one of the pillars in the fight against corruption, there is no knowledge enough about how they conceive their way of acting and how they take in account environmental factors in their planning to combat corruption. …”
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Стандартизация деятельности субъектов контроля как фактор повышения эффективности их взаимодействия... by А.Н. Любенко (Lyubenko A.N.)

“…. = The article discusses the need for the development and implementation of the common standards of financial control in Ukraine for the management and interaction of the control of public finances, which, in my opinion, can operate within the codified standards based on the principles of the International Organization of Supreme Audit Institutions INTOSAI. Key words: state financial control, monitoring, standardization, international standards of INTOSAI.…”
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Accountability of Account Administration for Confiscated Fund from Criminal Cases: A Perspective of Institutional Isomorphism by Indah Permata Sari, M Nur A Birton, M Adrian Muluk

“…Also, with auditors from the Supreme Audit Institutions who audited the Public Prosecution Service of the Republic of Indonesia, and the Corruption Eradication Commission officials to get new views on how the conduct the account administration of confiscated funds. …”
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How the Personal Profiles of US State Governors Impact on Financial Sustainability by Laura Alcaide Muñoz, María Deseada López Subirés, Andrés Navarro Galera, Manuel Pedro Rodríguez Bolívar

“…These findings highlight factors that should be considered with respect to promoting financial sustainability via public policies, providing valuable information to facilitate supervision by the State Legislature (General Assembly) and Supreme Audit Institutions. Moreover, these findings enable opposition parties and other stakeholders as citizens to evaluate the financial viability of electoral promises.…”
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What Factors Increase the Impact of the SAO's Audit Activity and the Amount of Audited Expenditures Within the Mandate of the SAI? by Jan Buček

“…The regression models were focused on variables increasing the amount of audited expenditure under the mandate of 115 Supreme Audit Institutions.…”
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PERFORMANCE AUDIT FOR STATE PROGRAMMES IN THE REPUBLIC OF KAZAKHSTAN by Laura Alikulova, Saule Spatayeva, Dmitry Pankov, Lyazzat Sembiyeva

“…The obvious vulnerabilities of the performance audit were also identified with the currently available legislative and methodological framework, and its concepts were presented in accordance with the audit standards adopted by the International Organization of Supreme Audit Institutions. As a result, the study proved the relevance of the concept of performance audit, but it requires systematic preparation of the legislative, regulatory, and methodological framework, taking into account the specific features of the country's development.…”
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Competitividade na regulamentação do transporte rodoviário de passageiros: uma análise à luz de um modelo de auditagem by Fernando Antonio Oliveira Rolim, Anísio Brasileiro

“…O modelo apresenta boas práticas regulatórias, é baseado nos ensinamentos da Regulação Econômica e em diretrizes apontadas pela International Organization of Supreme Audit Institutions (INTOSAI), e leva em conta a caracterização de serviço público imposta àquelas atividades pela Constituição Federal. …”
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