Improving audit functions of supreme audit institutions to promote sustainable development

Apstract: Applied Studies in Agribusiness and Commerce

Antal Véha¹  SándorNagy¹  József Gál¹ 

[1] Institute of Economics and Rural Development, Faculty of Engineering, University of Szeged;

关键词: sustainable development;    external auditing;    supreme audit institutions;    INTOSAI;    network theory;   

DOI  :  10.19041/APSTRACT/2012/3-4/9

来源: DOAJ

【 摘 要 】

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.

【 授权许可】

Unknown