THE SUPREME AUDIT INSTITUTION by Diana Elena BRINZA, Mihaela Iuliana DUMITRU

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The supreme audit institutions readiness to uncertainty by Zbyslaw Dobrowolski

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THE SUPREME AUDIT INSTITUTION CAN CONTROL THE CORRUPTION OR NOT? by Gherai Dana Simona, Tara Ioan Gheorghe, Matica Diana Elisabeta

Subjects: “…Supreme Audit Institution; corruption; auditors; activity; independence; effectiveness; control.…”
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GREAT BRITAIN AND GERMANY SUPREME AUDIT INSTITUTIONS by Dobre Cornelia

Subjects: “…Supreme Audit institutions, financial audits, performance audit, annual report, the new public management…”
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HISTORICAL ANALYSIS ON THE APPEARANCE OF THE SUPREME AUDIT INSTITUTIONS IN THE EUROPEAN UNION by Ioan Gheorghe Țara, Dana Simona Gherai

Subjects: “…Supreme Audit Institutions, public external audit, auditors, accounts, history…”
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Supreme Audit Institutions and the Strive Towards an Open Data Culture by Mihai-Răzvan Sanda, Cristina-Petrina Trincu-Dragusin

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Covid-19 Crisis and the New Challenges for Supreme Audit Institutions Management by Marius Silviu Culea, Daniel Constantin

“…No supreme audit institutions have remained unaffected by the global crisis covid-19. …”
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Evaluation the independence of the Iraqi supreme audit institution in the post-Saddam era by Kttafah, Alaa Nafea, Mohd Noor, Noor Farihah, Abdul Rahman, Rohana

“…The main purpose of the study is to assess the extent to which the Iraqi Supreme audit institution (SAI) independence in the context of legal and constitutional frame after 2003. …”
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EUROPEAN SUPREME AUDIT INSTITUTIONS: THE CONSTITUTIONAL AND LEGAL COORDINATES OF DIAGONAL PUBLIC ACCOUNTABILITY by SANDA MIHAI-RĂZVAN, MILITARU ELIAN-GABRIEL

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Assessing the development of performance audit methodology in the supreme audit institution: The case of Indonesia by Nico Andrianto, Iwan Purwanto Sudjali, R. Luki Karunia

“…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. …”
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The Main Risks and Threats Posed by the COVID 19 Pandemic on the Supreme Audit Institutions by Lazar (Plesa) Teodora Nicoleta, Popescu Constanta, Andrei Valentin Florin

“…This paper aims to analyze the main risks and threats posed by the COVID 19 pandemic to the supreme audit institutions and the response measures of these institutions to the challenges of the crisis caused by the new coronavirus. …”
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Artificial Ladies against corruption: searching for legitimacy at the Brazilian Supreme Audit Institution by Fabrício Ramos Neves, Polyana Batista da Silva, Hugo Leonardo Menezes de Carvalho

“…This study depicts the search for legitimacy by four information technology artifacts in helping auditors in the surveillance against fraud and corruption by the Brazilian Supreme Audit Institution (TCU). ALICE, ADELE, MONICA, and SOFIA are Artificial Intelligence (AI) systems proposed to aid auditing processes in the public sector. …”
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Performance audit: a cross-country comparison of practices of selected supreme audit institutions by Monika Vasiliauskienė, Dalia Daujotaitė

Subjects: “…supreme audit institutions…”
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The Transparency of the Supreme Audit Institution in the Republic of North Macedonia through the Analysis of Official Website Traffic by Ivan DIONISIJEV, Todor TOCEV

“…Hence, this paper analyzes the transparency of the State Audit Office, as the Supreme Audit Institution in the Republic of North Macedonia through its official website and annual visits by all interested parties. …”
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Ireland’s first state agency: A century of change in the range and scope of functions of the Office of the Comptroller and Auditor General by Scott Colin, MacCarthaigh Muiris

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Are Spanish SAIs Accomplishing Intosai’s Best Practices Code of Transparency and Accountability? by Raquel GARDE SÁNCHEZ, Manuel Pedro RODRÍGUEZ BOLÍVAR, Laura ALCAIDE MUÑOZ

Subjects: “…transparency, accountability, supreme audit institutions, international organization of supreme audit institutions, websites…”
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PROMOTING DEVELOPMENT PROGRAM EFFECTIVENESS: THE EXPECTED ROLE OF PUBLIC SECTOR AUDIT IN STATE FINANCE MANAGEMENT by Andi Wibowo

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Perbandingan Konsep Pemilihan Jabatan Publik BPK Atau SAI di Beberapa Negara untuk Mewujudkan BPK yang Independen by Widhya Mahendra Putra

Subjects: “…perbandingan supreme audit institution…”
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QUALITY MANAGEMENT OF ENVIRONMENTAL PROTECTION IN THE ACTIVITY OF SUPREME AUDIT INSTITUTIONS IN VARIOUS STATES AND THE PROSPECTS FOR IMPROVING THE QUALITY BASED ON INDUSTRIAL AND MANUFACTURING ENGINEERING by Nina P. Efimova, Aleksandr A. Vasilev, Anatoly B. Yaroshchuk

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Establishing a new scientific discipline: The law audit of the public sector by Dabić Ljubiša

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