Improving Audit Functions Of Supreme Audit Institutions To Promote Sustainable Development
AbstractIn this paper, we demonstrate and analyze the substance of the added value effect of a Supreme Audit Institution (SAI), focusing on sustainable development issues.We intend to answer such questions as: how could a SAI respond to global and local challenges and how it could help government to implement commitments towards sustainability. Finally, we trace a possible way to improve external audit functions both on the state level and at the International Organization of Supreme Audit Institutions (INTOSAI), by using some ideas from network theory.
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Bibliographic InfoArticle provided by AGRIMBA in its journal APSTRACT: Applied Studies in Agribusiness and Commerce.
Volume (Year): 06 (2012)
Issue (Month): ()
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Web page: http://www.apstract.net/
sustainable development; external auditing; supreme audit institutions; INTOSAI; network theory JEL classification: Q01; H83; M48; D85; Agricultural and Food Policy; Food Security and Poverty;
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- JEL - Labor and Demographic Economics - - - - -
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- Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
- H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
- M48 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Government Policy and Regulation
- D85 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Network Formation
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