The Effectiveness of Auditing in Enhancing Accountability in the Public Sector
Effectiveness of the Economic and Financial Crimes Commission (EFCC) in Enhancing Accountability in the Nigerian Public Sector
... Nigerian Public Sector has its origins in organizations established by the British in colonial ...the Public Sector for efficiency and transparency. The Public Sector has been ...
9
Effectiveness of procurement auditing conducted by FAPAD in ensuring accountability: a case study on a selected foreign aided project
... Bangladesh provides a typical case, expressed Ahmed and Ahmed, where the task of securing the accountability of officials remains extremely difficult. This necessitates the introduction and strengthening of ...
100
What motivates environmental auditing?: A public sector perspective
... (3) The effectiveness of EMA is restricted by the absence of regulations to make it operational. For instance, the Act refers to a system of National Resource Accounting, which has not even been designed. ...
17
Effectiveness of internal audit: ensuring public sector accountability and integrity / Nor Raihana Asmar Mohd Noor ...[et al.]
... Cohen and Sayag(2010) in their study claimed that it can thus be argued that organizational independence will increase the internal auditor’s effectiveness. This independence both lessens the conflict between ...
19
INSTITUTIONAL CHANGES NECESSARY IN ENHANCING THE EFFECTIVENESS OF PUBLIC SECTOR PARTICULAR TO DEVELOPING COUNTRIES
... internal auditing, several studies such as by Davidson (1991), Quinn and Hargie (2004) and Golen (2008), confirm the importance of and the need for effective communication skills in all organization ...internal ...
12
Due Process and Budget Implementation: An Evaluation of Nigerian Public Sector Auditing
... the public sector of Nigeria has almost become a ritual or a yearly affairs which though good in content but without appreciable ...and effectiveness of budget ...
11
Forensic Accounting & Auditing Techniques on Public Sector Fraud in Nigeria
... and Effectiveness and their results showed that management review of internal controls and external audits of financial statements ranked as the top-most fraud prevention mechanisms in terms of the percentage of ...
10
Factors that Contribute to the Effectiveness of Internal Audit in Public Sector
... internal auditing is with respect to both assurance services and consulting for the ...the auditing work to achieve the mandate given to them with ...management’s effectiveness and ...the ...
7
Follow-up audit as an accountability mechanism of public sector performance auditing
... (ASOSAI), public auditing is the field where Supreme Audit Institution (SAI) all over the Asian country share and exchange ...practice auditing standard and guidance for SAI’s in performing ...
9
Strengthening the Effectiveness of the Procurement Function in the Public Sector
... by public bodies using publicly sourced ...the public sector. It also includes situations in which public funds are mobilized to procure works, goods and services even if the government does ...
10
VALUE FOR MONEY AUDIT: AN ACCOUNTABILITY TOOL IN THE NIGERIA PUBLIC SECTOR
... Licensed under Creative Common Page 1538 Money Audit which is a recent expansion in the scope of auditing. According to Oshisami (1992), Value for Money Audit determines whether the entity is acquiring, managing ...
8
Public Sector Performance Auditing and Accountability:A Fijian Case Study
... how accountability was implicated by the actors associated with the performance auditing project (introduction and ...performance auditing team, the auditees, and the funding agency, the ...
396
Suitability of BIM for enhancing value on PPP projects for the benefit of the public sector
... whether public services/infrastructure procurement through private finance, as exemplified by the UK Private Finance Initiative (PFI), meets minimum standards of democratic ...compromise public involvement ...
11
Adoption of internal auditing in developing countries: Egyptian public sector
... of auditing the electricity ...Company” sector, two of them audited the food industries sector and the fifth one was responsible for auditing the newspapers and the media and the press ...
70
The Future of Public Sector HRM in Mauritius from an Accountability Perspective
... Although public sector reform has appeared on the agenda of successive governments since early 1990s, many critics feel that the progress could have been faster and more ...of accountability with ...
9
Toward a unifying framework for budgetary control and accountability in the public sector
... of public administrative accountability is conformity to standard procedures, compliance with ...legal accountability, having in common a vertical orientation with authoritative and legitimated ...of ...
8
Public Sector Accounting and Auditing in South Asia: A Comparison to International Standards
... 41. South Asia Practice. No South Asian SAIs considers that they are adequately served by the available resources. Audit methods are largely attuned to budget compliance checks; audits focus on examining transactions for ...
40
PUBLIC SECTOR AUDITING: A COMPARATIVE ANALYSIS OF THE ENABLING LEGISLATION OF THE AUDITORS-GENERAL OF AUSTRALIA #
... a public sector accountability and independence ...suggested accountability and independence ...the accountability mechanisms available to parliament in respect of the auditor-general ...
30
PUBLIC SECTOR PROCUREMENT: THE EFFECTIVENESS OF MONITORING MECHANISM
... control effectiveness, especially in government procurement ...public sector. System of transparency, efficiency, fairness and accountability is vital for the procurement process in the ...
26
Risk Management Practices to Strengthen Public Sector Accountability
... the public sector ...RM effectiveness, risk control is appropriate and organisation’s reporting supports ...For accountability, the indicators measured the organisation’s exercise so as to ...
40