What Factors Increase the Impact of the SAO's Audit Activity and the Amount of Audited Expenditures Within the Mandate of the SAI?

Buček, Jan

doi:10.11118/actaun.2021.052

Cited by 1 publication

(1 citation statement)

References 33 publications

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“…Taken since 2010, appeals against the decision on objections are infrequent in terms of their relative frequency in the case of the Estonian SAI, with appeals linked to less than a third of the decisions on objections. In contrast, the work by Buček (2021) shows that in the case of the Czech SAI, appeals against decisions on objections are relatively frequent (in 36-57% of the cases during the period 2010-2015). In Estonia, the audited entity has again two weeks 6 to state whether or not it wants to appeal against the decision on objections.…”

Section: Settlement Of Objectionsmentioning

confidence: 90%

Comparison of Selected Elements and Processes within the Activity of European SAIs

Buček¹

2022

EFAJ

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The study reveals that unlike SAIs from more affluent countries, the majority of SAIs from poorer countries opt to include in their audits more frequently also elements of the international comparison. The paper also brings attention to the fact that about half of the examined SAIs adopted indicators taken over from the audited entities less frequently, since the audited entities usually did not monitor or evaluate the given area. Half of the examined SAIs also provide no independent assurance that the performance indicators published by the audited entities are reliable. In addition, only a minority of the performance audits that assess the economy and effectiveness also get about to addressat least in general termsthe level of efficiency. The authorial recommendation leans towards boosting the SAIs' transparency concerning the review and publication of the implementation of their recommendations, focusing especially on the implementation side that relates to key audit recommendations. From the methodology perspective, the study makes use the questionnaire survey, the governed structured interview, content analysis of documents and comparison as the research methods.

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Section: Settlement Of Objectionsmentioning

confidence: 90%

Comparison of Selected Elements and Processes within the Activity of European SAIs

Buček¹

2022

EFAJ

View full text Add to dashboard Cite

show abstract

What Factors Increase the Impact of the SAO's Audit Activity and the Amount of Audited Expenditures Within the Mandate of the SAI?

Cited by 1 publication

References 33 publications

Comparison of Selected Elements and Processes within the Activity of European SAIs

Comparison of Selected Elements and Processes within the Activity of European SAIs

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