Sökning: "Internal Audit public"

Visar resultat 1 - 5 av 20 uppsatser innehållade orden Internal Audit public.

1. 1. I KÖLVATTNET AV EN MYNDIGHETSSKANDAL : En kvalitativ studie om styrningens utveckling efter it-händelsen på Transportstyrelsen

   Kandidat-uppsats, Örebro universitet/Institutionen för humaniora, utbildnings- och samhällsvetenskap

   Författare :Sofie Forsman; Joakim Lundgren; [2023]
   Nyckelord :Swedish Transport Agency; New Public Management NPM ; Trust-based leadership; Scandal; New Public Governance; Post NPM-ideas;

   Sammanfattning : Following thesis aims to investigate whether the internal management has changed in the aftermath of the 2015 IT scandal of Swedish Transport Agency. This is carried out based on two management principles that could be viewed as each other's counterparts. Firstly, New Public Management (NPM) with its focus upon efficiency and audit. LÄS MER

3. 2. ”Revisorer har ju inga spåkulor” - En studie om svenska revisorers perspektiv på bedömningen av fortsatt drift

   Kandidat-uppsats, Mittuniversitetet/Institutionen för ekonomi, geografi, juridik och turism

   Författare :Frida Filén; Sanna Sjödin; [2021]
   Nyckelord :going concern; audit profession; structure; judgement; comfort; discomfort; accuracy; audit time; fortsatt drift; revisionsprofession; struktur; bedömning; komfort; diskomfort; träffsäkerhet; granskningstid;

   Sammanfattning : Revisorer har i uppdrag att granska huruvida företagsledningens antagande om fortsatt drift stämmer eller inte. Bedömningen leder till en anmärkning i revisionsberättelsen vid tvivel om fortsatt drift, alternativt en utebliven anmärkning om tvivel inte uppstår vid granskningen. LÄS MER

4. 3. The perceived Need for Audit and Audit Quality in the Public Sector : a Study of Public Corporations in Liberia

   Magister-uppsats, Högskolan Kristianstad/Fakulteten för ekonomi

   Författare :Josephine R. Boakai; Sotheory Phon; [2020]
   Nyckelord :The need for audit; audit quality; public corporation; Liberia; developing country;

   Sammanfattning : Audit quality plays an important role in the public sector, especially in an emerging market. However, there is no specific concept that defines and measures the term audit quality.  There is a gap of conceptual framework in the public sector the public sector that explains the need for audit and the attributes of audit quality. LÄS MER

5. 4. Causes of Audit Delay and their Effects on Public Sector Audit Quality : (a case of the Supreme Audit Institution of Liberia - General Auditing Commission)

   Magister-uppsats, Högskolan Kristianstad/Fakulteten för ekonomi

   Författare :Richard Baros Fully; Kortu Duke David; [2020]
   Nyckelord :Audit delay; audit quality; public sector auditing; institutional theory; isomorphism; decoupling;

   Sammanfattning : Audit delay refers to the time from the end of the country or company’s financial year to the date of the audit report. The chances of delay of audit in the public sector are pervasive and as such the expectations of users of these audit reports may differ which could result in the quality and reliability of these audits within this sector to be questioned. LÄS MER

7. 5. An investigation of Audit Expectation Gap in the Public Sector in Sub-Saharan Africa : the Case of The Gambia

   Magister-uppsats, Högskolan Kristianstad/Fakulteten för ekonomi

   Författare :Lamin Colley; Timothy Timdy Gaye; [2020]
   Nyckelord :Audit expectation gap; auditors; non-auditing professionals; perceived auditors roles; audit reports; bridging the expectation gap; Public sector auditing; The Gambia;

   Sammanfattning : The aspect of the audit expectation gap continues to be an issue and detrimental to the auditing profession especially as auditors and the public continues to hold different beliefs about the auditors’ duties and responsibilities, and the messages conveyed by audit reports. This phenomenon has long been investigated in several Western and Asian countries with numerous studies that empirically confirmed the existence of this phenomenon between auditors and non-auditors (audit stakeholders). LÄS MER