... auditors from the State Audit Office of Vietnam. These 22 auditors participated in semi-structured interviews, and we used the theoretical lens of regulatory spaces in public audits to interpret the data collected. Findings The results indicate that the IT audit is becoming more relied upon...

... of public audit, the scope of the research is the 196 SAIs that are full members of the International Organization of Supreme Audit Institutions (INTOSAI). The study is based on documentation review, workshops with a steering panel, a survey of all SAIs (response rate of 64%, being 125 of 196 members...

...) Public audit SAI models Ethical issues have always been at the core of public life. “Ethics” is a term derived from the Greek word “ethikos,” meaning custom, character or disposition. As a branch of philosophy pioneered by Aristotle, ethics is the study of people's values and customs...

...' findings are interesting for researchers because they offer original insights on public audit in Europe and cover matters of current interest such as environment, transparency or gender equality. Practical implications The research is also of interest for public auditors because it offers them...