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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)
Professionalization of Supreme Audit InstitutionsProfesionalización de las Entidades de Fiscalización Superior
(Universidad de Sonora, 2018)
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 ...
Fatores institucionais explicativos das decisões do TCE-RS sobre as prestações de contas dos prefeitos municipais
(Universidade do Vale do Rio dos Sinos, 2017-01-13)
The Supreme Audit Institutions, such as Audit Courts, have a relevant role regarding Public Governance. In this context, this research has the aim to identify the factors with probability of explanation in relation to ...
Fatores institucionais explicativos das decisões do TCE-RS sobre as prestações de contas dos prefeitos municipais
(Universidade do Vale do Rio dos Sinos, 2017-01-13)
The Supreme Audit Institutions, such as Audit Courts, have a relevant role regarding Public Governance. In this context, this research has the aim to identify the factors with probability of explanation in relation to ...
Arranjos Institucionais das Supreme Audit Institutions E sua Relação Com a Consolidação da Democracia
(Universidade Federal do Espírito SantoBRPrograma de Pós-Graduação em Ciências ContábeisUFESMestrado em Ciências Contábeis, 2019-04-01)
A transparência e a accountability almejadas em uma democracia parlamentarista ou presidencialista visam à aproximação entre a sociedade e seus representantes eleitos, onde as Supreme Audit Institutions (SAIs) exercem papel ...
ANALYSIS OF INSTITUTIONAL DESIGN IN SUPREME AUDIT INSTITUTIONS. THE CASE OF COSTA RICAANALISIS DE DISEÑO INSTITUCIONAL EN ENTIDADES DE FISCALIZACION SUPERIOR. El CASO DE COSTA RICA
(2014-12-06)
This paper aims to understand the progress and setbacks they have experienced the supreme audit institution in Costa Rica in terms of institutional strength / weakness, after the reform in 1994. For this purpose the Organic ...
ANALYSIS OF INSTITUTIONAL DESIGN IN SUPREME AUDIT INSTITUTIONS. THE CASE OF COSTA RICAANALISIS DE DISEÑO INSTITUCIONAL EN ENTIDADES DE FISCALIZACION SUPERIOR. El CASO DE COSTA RICA
(2014-12-06)
This paper aims to understand the progress and setbacks they have experienced the supreme audit institution in Costa Rica in terms of institutional strength / weakness, after the reform in 1994. For this purpose the Organic ...