The Role of Jurisdictional Power of SAIs in Increasing the Effects of Public Auditing and the Ethics of Fiscal Jurisdiction

Köse, Hacı Ömer; Tuysuz, Zekeriya

doi:10.1007/978-3-030-72628-7_1

Cited by 2 publications

(1 citation statement)

References 4 publications

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“…Cordery and Hay (2021b) suggested that isomorphic forces have driven the growth of audits globally and could encourage SAIs to converge into one of the three major global models, with the Westminster model appearing to be the standard. Köse and Tuysuz (2021, p. 4) noted that accountability was one of the key conditions for SAI success, fulfilling the functions of SAIs based on universal principles, and globally accepted standards become even more important in such a vulnerable environment.…”

Section: Sai Models and Corruptionmentioning

confidence: 99%

Auditing ethics and corruption: οld challenges and new trends for Supreme audit institutions in turbulent times

Kontogeorga¹,

Papapanagiotou²

2022

JPBAFM

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PurposeThe purpose of this paper is to examine how Supreme audit institutions (SAIs) address the issue of auditing ethical cases and, more specifically, to research whether the organizational structure of an SAI affects the variables of “corruption” and “trust in government.”Design/methodology/approachThe authors categorized SAIs into two groups depending on their organizational structure according to two divergent philosophies: the court (French) and Anglo-Saxon models. These reflect the presidential and parliamentary systems, respectively. Given the lack of a common definition for these concepts, the authors tested their results using several indexes for corruption by examining OECD (The Organisation for Economic Co-operation and Development) Member countries between 2015 and 2019.FindingsThe authors’ research showed that SAIs organized according to the Anglo-Saxon philosophy achieved better scores than judicial SAIs for all indexes, and the difference was statistically significant. This result confirms the results of previous studies; however, one single common SAI model worldwide is not necessarily the optimal solution for fighting corruption.Originality/valueThe topic of this paper is a challenging and promising one for scholars and practitioners alike, as it combines a review of SAIs' community practices with academic research by expanding the scant literature in this field.

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Section: Sai Models and Corruptionmentioning

confidence: 99%

Auditing ethics and corruption: οld challenges and new trends for Supreme audit institutions in turbulent times

Kontogeorga¹,

Papapanagiotou²

2022

JPBAFM

View full text Add to dashboard Cite

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Yargı Yetkisine Sahip Yüksek Denetim Kurumları Teşkilatı (JURISAI): INTOSAI Bünyesinde Yeni Bir Oluşum

Köse

2024

Sayıştay Dergisi

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Farklı yapı ve süreçlere sahip olan ve ülkelerin kendi yönetim ve hukuk sistemleri içerisinde özgün işlevleri ile ön plana çıkan yargı yetkisine sahip yüksek denetim kurumları (YDK’lar), daha çok anayasal ve yasal gereklilikler temelinde yürüttükleri yargısal işlevleri ile uluslararası alanda pek fazla görünürlük kazanmamışlardı. YDK’ları ve işlevlerini düzenleyen uluslararası standartlar, mesleki etik ilkeleri, metodoloji çerçeveleri ve rehberlerde yargı işlevi ya hiç dikkate alınmamış ya da çok sınırlı şekilde değinilmekle yetinilmiştir. 2015 yılından itibaren faaliyete başlayan Yargı Yetkisine Sahip Sayıştaylar Platformu, yürüttüğü kapsamlı, sürekli ve sistematik çabalarla bu durumu değiştirmede öncü bir rol oynamıştır. INTOSAI-P 50: Yüksek Denetim Kurumlarının Yargısal Faaliyetlerine İlişkin İlkeler’in onaylanması ise yargı yetkisine sahip YDK’lar için yeni bir dönemin başlangıcını oluşturmuştur.

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The Role of Jurisdictional Power of SAIs in Increasing the Effects of Public Auditing and the Ethics of Fiscal Jurisdiction

Cited by 2 publications

References 4 publications

Auditing ethics and corruption: οld challenges and new trends for Supreme audit institutions in turbulent times

Auditing ethics and corruption: οld challenges and new trends for Supreme audit institutions in turbulent times

Yargı Yetkisine Sahip Yüksek Denetim Kurumları Teşkilatı (JURISAI): INTOSAI Bünyesinde Yeni Bir Oluşum

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