Assessment of Audit Activities in the Public Administration with a Focus on the Types of Audits : Practice in the Public Sector of the V4 Countries

IF 0.4 Q4 BUSINESS, FINANCE
Lenka Hudáková Stašová
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引用次数: 0

Abstract

This paper focuses on audits of public administrations performed by Supreme Audit Offices (SAO). The aim of the paper is to assess the performance of audit activities by the highest audit institutions in the Visegrad Four (V4) countries with a focus on the types of audits performed (compliance audits, performance audits, financial audits) in the period of 2005-2020. Pearson’s correlation coefficient and Spearman’s correlation coefficient were used to test the set hypotheses. The study focuses on the relationships between the number of audits performed (especially compliance audits and performance audits) and the volume of audit findings, recommendations and actions. Compliance audits predominate in the Slovak Republic and Hungary. However, the current trend is to gradually increase the share of performance audits. Most performance audits were carried out in the Czech Republic. The analysis found a statistically significant relationship between the number of performance audits performed and the number of auditors’ recommendations in Poland and Hungary. In addition there is a statistically significant relationship between the number of performance audits performed and the number of audit findings in Poland and the Czech Republic.
以审计类型为重点的公共行政审计活动评估:V4国家公共部门的实践
本文主要研究最高审计署(SAO)对公共行政的审计。本文的目的是评估维谢格拉德四国(V4)国家最高审计机构的审计活动绩效,重点关注2005-2020年期间执行的审计类型(合规审计、绩效审计、财务审计)。采用Pearson相关系数和Spearman相关系数对假设集进行检验。这项研究的重点是进行的审计次数(特别是遵守情况审计和执行情况审计)与审计结果、建议和行动的数量之间的关系。遵守审计在斯洛伐克共和国和匈牙利占主导地位。但是,目前的趋势是逐步增加绩效审计的份额。大多数执行情况审计是在捷克共和国进行的。分析发现,在波兰和匈牙利进行的执行情况审计的次数与审计员建议的次数之间存在统计上显著的关系。此外,在波兰和捷克共和国进行的执行情况审计的次数与审计结果的次数之间存在统计上的显著关系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
0.90
自引率
40.00%
发文量
30
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