THE COMPLEXITIES OF INTERNAL AUDITING WITHIN THE PUBLIC SECTOR Cover Image
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THE COMPLEXITIES OF INTERNAL AUDITING WITHIN THE PUBLIC SECTOR
THE COMPLEXITIES OF INTERNAL AUDITING WITHIN THE PUBLIC SECTOR

Author(s): Eugen Nicolăescu
Subject(s): Social Sciences, Business Economy / Management, Public Administration, Financial Markets
Published by: Addleton Academic Publishers
Keywords: public sector auditing; effectiveness; performance; fraud

Summary/Abstract: The purpose of this study is to examine the role of IS audit in the public sector, the ways that power and influence impact upon the audit process, regulations and developments in international auditing standards, and the effectiveness of performance audits. The theory that I shall seek to elaborate here puts considerable emphasis on the value the public sector audit activity provides to all levels of the public sector, the role of IS audit work undertaken in support of the financial audit, the political motivations that underpin fraudulent practices, and the competitive nature of professionalization of public sector auditing.

  • Issue Year: 1/2013
  • Issue No: 4
  • Page Range: 32-37
  • Page Count: 6
  • Language: English