Environmental Science
5 years ago

Improved Internal Audits Boost Transparency and Accountability in Public Sector

Efektyvna ekonomika
THE FEATURES OF PROVIDING THE QUALITY OF INTERNAL AUDIT AND INCREASING THE PROFESSIONAL COMPETENCE OF INTERNAL AUDITORS IN THE PUBLIC SECTOR
O. Pushkarova

Paper Summary

Related papers

Business, Management and Accounting
3 years ago

Audit Quality Compromised as Auditors Compete for New Clients

Earnings Management
Corporate Governance
Mechanism Design
3 views
Business, Management and Accounting
5 years ago

Longer Audits Boost Report Quality, Reduce Delays for Businesses

Earnings Management
Risk Management
Management Control
Business, Management and Accounting
8 years ago

Internal Audit Overhaul Promises Stronger Organizations, Reduced Risks

Emergency Management

The article discusses how to improve the quality of internal audit in the public sector and enhance the professional competence of internal auditors. It focuses on the main tasks of internal audit departments, identifies key criteria for evaluating their effectiveness, and explores ways to assess the quality of internal audit. The researchers also developed a six-level model for the professional competence of internal auditors and proposed a mandatory training program for internal audit services in government agencies.