... as an investigative objective to meet the research question. From an academic point of view, this study is relevant, as it addresses the issue of internal audit quality in the Brazilian public sector, as it is still a field in the literature that is seldom explored. Most of the articles produced...

...Belinda Williams; Sumit Lodhia; Mitali Panchal Arora; Lisa McManus Purpose With an increased focus on the need for higher levels of accountability and transparency in the public sector, this study aims to provide insights into non-financial reporting (NFR) practices as a mechanism in facilitating...

... the practitioners’ interpretation of fraud with recurring audit issues in the disclaimer audit opinions (DAOs) reports within the Solomon Islands public sector (SIPS). Design/methodology/approach The empirical study involves qualitative data analysis. The analysis alongside theoretical developments is informed...

...Mansi Mansi; Rakesh Pandey; Ehtasham Ghauri Purpose This study aims to explore the weightage rendered to corporate social responsibility (CSR) keywords in mission and vision (M&V) statements of public sector enterprises (PSEs) in India. Design/methodology/approach Analysing the contents...

...Karim Hegazy; Anne Stafford Purpose This paper aims to conduct a comparative study by examining the Audit Committee (AC) set-up, roles, responsibilities and developments in two distinct English public sector settings, namely, foundation trusts (FTs) and local authorities (LAs). Design...

...). Public sector Voluntary disclosure Accountability Councils Biodiversity Local government authority Biodiversity disclosures M40, M41, Q57 A nation’s wealth: […] is its air, water, soil, forests, minerals, rivers, lakes, oceans, scenic beauty, wildlife habitats and biodiversity...

... a strong relationship with the audit committee affects such willingness to report. The study also investigates the use of ERM and the role of internal audit in ERM in Australian private and public sector entities. Design/methodology/approach The study uses an experimental design, manipulating...

...Nava Subramaniam; Peter Carey; Michael De Martinis; Hironori Fukukawa; Theodore J. Mock Purpose The purpose of this paper is to examine whether country (Australia or Japan) and client type (public sector or private sector) impact the auditor's client risk assessments, subsequent audit planning...

...Christine Ryan; Chew Ng Probity audits, real time audits which review compliance with process and conformance with guidelines, are gaining popularity in the Australian public sector. Prior research has noted that the conduct of probity audits by auditors‐general may pose problems...

... Awards Private sector Public sector The definition of small‐ to medium‐sized enterprises (SMEs) varies, and is dependent upon whose point of view is taken note of (Taylor and Adair, 1994, p. 227; Reed, 1998, p. 178). However what emerges from the literature is a need to acknowledge that SMEs...

... pursuing service quality for the user. © MCB UP Limited 2001 Performance measurement Information Service Quality Public sector Private sector There is a healthy interest within individual organisations in both sectors in issues of quality improvement (e.g. performance...

...Chew Ng; Christine Ryan “Probity audits” are a new type of audit gaining some popularity in the Australian public sector. Probity audits refer to independent reviews of government privatisations, contracting out projects (government procurements), and expression of interests to ascertain whether...

...G.S. Batra Despite the dominating role which the public sector has played in the transition of the Indian economy, it still suffers from poor managerial efficiency which has an adverse impact on the financial and operational performance. As a result of this, there is a constant demand from public...

... that public authorities must address the question of whose needs to assess and how. © MCB UP Limited 1993 Internal audit Public sector THE INTERNAL AUDITOR'S ROLE IN PUBLIC SERVICE ORIENTATION 3 There is room for improvement in the internal audit's function in public service institutions...

... (1991) efficiency audit of programme evaluation and identifies tensions between performance auditing and evaluation. Poses the question: who will audit the Auditor‐General? CRITICAL ISSUES IN PUBLIC SECTOR AUDITING 27 P ublic sector auditing has never been in a hotter spotlight than in Australia, nor...

...Barry J. Bannister As the role of the public sector manager adapts to the demands of increased organisational responsiveness and accountability, there is a need for appropriate development programmes. The preliminary phase of a research project is reviewed which focuses on the developmental needs...

... Effectiveness Efficiency Private Sector Public Sector AUDITING PRACTICES COMMITTEE DRAFT AUDITING GUIDELINE: VALUE FOR MONEY AUDITS MAJ reproduces the full text of a new draft guideline on a topic of great importance to auditors. Contents Introduction 1-2 Background Value for money audits 3-6 Economy...

...James Guthrie Pressures and demands for accountability and efficiency in the public sector in Australia have given rise to changes and reforms in government administration at both federal and state levels. Developments and experimentation with “techniques” such as programme budgeting, new forms...

.... We were able to offer two alternatives, the professional qualification of the IIA, which attracted most of the students, and the CIPFA Certificate and Diploma in public sector Internal Auditing and Accounting offering a shortened route to that Institute's professional accountancy qualification...

...G. Rune Berggren Public sector audit has been expanding worldwide. Sweden has developed “effectiveness audit” — starting with goal analysis and working through the audit of management systems and operations — as its way of examining how well public organisations function. A crucial lesson has been...