Architecture of Accountability and the Rule of Law in Public Finance in Kosovo: the Impact of the Auditor General

Çeku, Nur

doi:10.18690/lexonomica.13.2.235-260.2021

Cited by 2 publications

(1 citation statement)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Current research in different countries confirm the relationship between the performance of the SAIs and the maintenance of good governance (Meiss et al, 2017;Milojević et al, 2018;Nevidomyi & Kanonishena-Kovalenko, 2019;Lentner et al, 2020;Bardash & Osadcha, 2020;Çeku, 2021;Bostan et al, 2021).…”

Section: Literature Reviewmentioning

confidence: 83%

Audit of public finances: methodological issues and the case of Ukraine

Slobodyanik

Zdyrko

Kuzyk

et al. 2022

Ind. Jour. Manag. & Prod.

View full text Add to dashboard Cite

The paper aims to analyze the methodological issues that exist in the field of public finance audit, and find ways to solve them on the example of Ukraine. The methodological basis of the study is the analysis of scientific publications, regulations, standards; best practices analysis; retrospective analysis of ACU’s performance indicators; content analysis of reports on the results of audits; method of logical generalization and systematization in formulating conclusions and recommendations. The study found that an important role in maintaining the functions of the SAI in society is played not only by the fact of auditing public finances, but also its methodology, including compliance with INTOSAI standards and building confidence in its results. The recommendations concern the need to: conduct financial audits of all major administrators of budget funds in accordance with the requirements of INTOSAI standards; ensure the timeliness of financial audits, the results of which should be published together with the financial statements; assessment of the skills of the ACU’s specialists performing financial audits to plan staff training; revise approaches to the interaction of the ACU’s auditors with internal audit departments to support the development of the internal audit function in the public sector; establish a quality control system according to the requirements of ISSAI 140; revise the approaches to the implementation of public finance reform on the transition to the application of the principle of accrual in accounting. Implementation of the recommendations will strengthen the role of the Accounting Chamber in society by increasing the credibility of its audits and their importance for improving the efficiency of public administration.

show abstract

Section: Literature Reviewmentioning

confidence: 83%

Audit of public finances: methodological issues and the case of Ukraine

Slobodyanik

Zdyrko

Kuzyk

et al. 2022

Ind. Jour. Manag. & Prod.

View full text Add to dashboard Cite

show abstract

The role of state finance audit in the system of accounting and analytical support of the state funds management system

Furmanchuk

2023

Economics of Development

View full text Add to dashboard Cite

During the period of martial law, the problem of the need for constant control over state finances in connection with their limitations and the importance of effective use became important. The issues of the activities of audit firms and the effective organization of audits are constantly in the focus of attention of scholars. The purpose of the article was to substantiate the theoretical aspects and provide scientific and practical recommendations aimed at improving the audit of state finances. The method of induction was used at the stage of collecting, systematizing and processing information for conducting research, deduction – in the process of theoretical understanding of the main questions and problems of the audit of state finances and the search for the root causes of their occurrence, generalization – during the identification of the main features and properties of the system of accounting and analytical support of the audit of state finances, methods of comparison, analysis, synthesis, abstract-logical method. Scientific works were summarized and analysed in order to determine the essence of important components of scientific research, in particular: audit of state finances, state financial audit, accounting and analytical information, accounting and analytical support and the main components of an effective system of management and control over state finances were determined. The main components of financial control in the public sector of Ukraine are schematically presented, and the place of public finance audit as a component of state financial control is determined. The need to distinguish the concepts of “audit of state finances” and “state financial audit” was discussed. The main conditions that contribute to the creation of an effective system of management and control over state funds are highlighted. Common and distinctive features of control over state funds in Ukraine and foreign countries are identified. The main problems and shortcomings of the system of management of state funds are identified and recommendations for their solution are provided. The results of the study can be used by all state enterprises that are looking for new approaches in management and strive for the effective distribution of state funds in the conditions of martial law

show abstract

Architecture of Accountability and the Rule of Law in Public Finance in Kosovo: the Impact of the Auditor General

Cited by 2 publications

References 0 publications

Audit of public finances: methodological issues and the case of Ukraine

Audit of public finances: methodological issues and the case of Ukraine

The role of state finance audit in the system of accounting and analytical support of the state funds management system

Contact Info

Product

Resources

About