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Improving Audit Functions Of Supreme Audit Institutions To Promote Sustainable Development

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  • Nagy, Sandor
  • Gal, Jozsef
  • Veha, Antal

Abstract

In 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.

Suggested Citation

  • Nagy, Sandor & Gal, Jozsef & Veha, Antal, 2012. "Improving Audit Functions Of Supreme Audit Institutions To Promote Sustainable Development," APSTRACT: Applied Studies in Agribusiness and Commerce, AGRIMBA, vol. 6.
  • Handle: RePEc:ags:apstra:138130
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    File URL: http://purl.umn.edu/138130
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    Keywords

    sustainable development; external auditing; supreme audit institutions; INTOSAI; network theory JEL classification: Q01; H83; M48; D85; Agricultural and Food Policy; Food Security and Poverty;

    JEL classification:

    • 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; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • D85 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Network Formation

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