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Auditing government-nonprofit relations in the Brazilian post-reformist context
(ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, 2012-12-01)
Recent decades have been marked by a rising interaction between the State and nonprofits in order to address increasingly complex public issues. Government-nonprofit relations were guided by a complex and diverse legal ...
Political and institutional checks on corruption explaining the performance of Brazilian audit institutions
(Sage Publications Inc, 2009-09)
This article investigates the performance determinants of accountability institutions in new democracies. Current scholarship on accountability has identified a distinct mechanism through which the introduction of political ...
Autonomous bureaucrats in independent bureaucracies? Loyalty perceptions within supreme audit institutions
(Taylor and Francis Ltd., 2018)
The independence of Supreme Audit Institutions (SAIs) is essential to their effectiveness, yet the actual autonomy of SAIs auditors can be questioned. To whom do SAI officials owe their loyalty? To what extent are their ...
Supreme audit institutions and anti-corruption initiativesLas instituciones supremas de auditoría y las iniciativas de anticorrupción
(Pontificia Universidad Católica del Perú, 2009)
2022 Audit Work Plan and Executed Work
(2022-12)
The material identifies the Institutional Management Audit System, presents an executive summary of risk-based audits and a list of virtual audits and reviews at Headquarters and Country Offices.
Auditoria interna: um estudo de caso na Universidade Federal de Santa Maria
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2015-07-09)
The internal audit unit of UFSM was established in May 2011 and aims to control the actions, priorities and public resources of the institution, also avoiding the occurrence of fraud and errors. To internal audit fulfill ...
A comprehensive cybersecurity audit model to improve cybersecurity assurance: The cybersecurity audit model (CSAM)
Nowadays, private corporations and public institutions are dealing with constant and sophisticated cyberthreats and cyberattacks. As a general warning, organizations must build and develop a cybersecurity culture and ...
Independence and Professionalism in the Institutional Design of Supreme Audit Institutions in Latin America and the Caribbean
The primary purpose of this research is to determine whether the institutional design of supreme audit institutions (SAIs) in Latin America and the Caribbean meets the criteria of independence and professionalism established ...
Professionalization of Supreme Audit InstitutionsProfesionalización de las Entidades de Fiscalización Superior
(Universidad de Sonora, 2018)